Guidance on transfer pricing documentation and reporting in Poland, including Local File and Master File requirements, documentation thresholds, deadlines and compliance obligations.
From January 1, 2019 taxpayers are required to submit an electronic statement on the preparation of transfer pricing documentation. For taxpayers whose tax year is a calendar year, the deadline for submitting the declaration for 2019 is December 31, 2020.
From January 1, 2019 taxpayers are required to submit an electronic statement on the preparation of transfer pricing documentation. For taxpayers whose tax year is a calendar year, the deadline for submitting the declaration for 2019 is December 31, 2020.
The new reality associated with the emergence of the coronavirus epidemic has brought many changes, also in the area of transfer pricing obligations. Check if you are required to provide information about transfer prices and when the new deadline for submitting this form to the tax office expires. Extension of the deadline for submitting TPR-C and TPR-P From 2019, CIT-TP and PIT-TP, i.e. simple reports on transfer prices are replaced with TPR-C and TPR-P. Basically, the deadline for submitting these declarations to the tax office expires on the last day of the ninth month after the end of the year in which the documented transaction was made.
Sprawdź, czy Twoja firma musi złożyć dokumentację i informację TPR. Pomożemy Ci zdążyć na czas.