Deadlines for preparation of transfer pricing files and reports for 2022 postponed

The legislation process over postponement of deadlines for submission of transfer pricing files and TPR returns has just been finalized (which also affects the deadlines for preparation of the documents).

On 4 April 2022, the Sejm received the Government’s bill amending some acts, intended to automatically resolve some issues handled by the National Fiscal Administration. The bill also included provisions extending the deadlines for reports on transfer pricing. On 28 April 2022, the Sejm adopted the act. Currently, it is awaiting the signature of the President and promulgation in the Journal of Laws.

Once the changes take effect, taxpayers can benefit from postponement of dates for meeting the reporting and documentary obligations with respect to transfer prices.

The deadline for filing the transfer pricing report (TPR-C) and the statement on preparation of a local file (and transfer pricing files) was postponed:

  • until 30 September 2022 if, prior to the postponement, the deadline was in the period of 1 January to 30 June 2022; or
  • by additional 3 months if the deadline before the change was in the period of 1 July to 31 December 2022 (in practice this applies to entities whose financial year overlaps with the calendar year).

Importantly, the solutions are to come in force on the date of promulgation of the act, but with effect from 31 December 2021. This is favourable for those taxpayers who, for various reasons, failed to comply with said duties before publication of the regulation postponing the deadlines.

We would like to take this opportunity and remind you that the rules governing documentation and reporting requirements for 2022 have changed:

  • according to Art. 11t of the CIT Act and Art. 23zf of the PIT Act, entities obliged to prepare a local file (and, in some situations, exempt from this duty) shall submit a single document to the head of the tax office, namely the transfer pricing information.
  • however, in practice the document will correspond to the current statement and TPR return. When filing the return, taxpayers will need to make a statement confirming that the local file reflects the actual situation;
  • the document must be prepared within 11 months of the end of the tax year. Moreover, the documentation will need to be prepared by the end of the 10th month following the end of the financial year.

The Andersen Transfer Pricing Team of experienced TP experts can provide you with comprehensive support in complying with the obligations to prepare the documentation and with reporting. Should you have any questions or doubts regarding the issues discussed here, we are ready to assist you. Feel free to contact us.


Rafał Gorczyca Partner, Warsaw

T: +48 22 690 08 88
M: +48 601 664 445

Michał Wilk Partner, Katowice

T: +48 32 731 68 69
M: +48 500 023 685

Arkadiusz Żurawicki Partner, Warsaw

T: +48 22 690 08 71
M: +48 508 092 989

Piotr Sukienik Manager | Tax advisor, Katowice

T: +48 32 731 68 50

Michał Kubik Senior Manager, Warsaw

T: +48 22 690 08 88