Postponement of the deadline for TPR filing
On 24 November 2023 official information on signing the regulation on postponement of TPR filing deadline was published.
At the moment, the regulation has not yet been published but, as the Ministry of Finance informs, the deadline for filing TPR is postponed until 31 January 2024 for those entities that would be obliged to file TPR in the period from 30 November 2023 to 31 December 2023. The regulation will enter into force on the day following its promulgation.
This means that the postponed deadlines for TPR filing would apply primarily to those entities whose tax year overlaps with the calendar year as well as to entities whose tax year ended in January 2023.
Please find below a link to the information on signing the regulation.
It is worth noting that the deadline for filing transfer pricing information has been extended by two months, rather than three months as previously reported by the Ministry of Finance.
TPR filing deadline postponed (podatki.gov.pl)
Should you have any questions or doubts concerning TPR preparation and filing, you are welcome to contact us.
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