Planned postponement of deadlines for preparation of transfer pricing files and reports for 2021 and new rules for 2022

Works have been in progress over postponement of the deadlines for submission of transfer pricing files and TPR returns (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 includes provisions extending the deadlines for transfer price reporting.

Currently, the bill is after the first reading which was held at Meeting 52 on 7 April 2022.

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

According to the provision of Art. 18, the deadline for filing the transfer pricing report (TPR-C) and the statement on preparation of a local file (and the transfer pricing documentation):

  • would be on 30 September 2022 at the latest, if, prior to the postponement, the deadline was in the period of 1 January to 30 June 2022; or
  • would be postponed 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).

In this alert we present the status as at 11 April 2022. We will keep you informed about further legislative process in our future alerts.

It should be noted that in 2022 the reporting rules 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, namely: the transfer pricing information, to the head of the tax office.

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 experts can provided you with comprehensive support in fulfilment of the obligations to prepare the documentation and the reporting. Should you have any questions or doubts regarding the issues discussed here, we are ready to help 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