Poland: Transfer pricing – deadlines


​published on 20 October 2023


Taxpayers whose tax year coincides with the calendar year and whose transactions with associated enterprises exceeded the statutory value thresholds in 2022 are obliged to prepare transfer pricing documentation of those transactions by the end of October 2023.




In addition to the deadline for preparing transfer pricing documentation itself, Poland has separate deadlines for reporting obligations. The reporting obligation includes filing a TPR form in electronic format. Currently, the deadline for meeting the reporting obligation, i.e. for filing the TPR form, expires at the end of the eleventh month after the tax year. So, in the case of taxpayers whose tax year is the same as the calendar year, the deadline for filing the TPR form for 2022 will expire on 30 November 2023.  


The deadlines for transactions carried out in 2022 are as follows: 

​Deadline applicable to 2022 
Local File and transfer pricing analysis
​10 months of the end of the tax year 
TPR form
​11 months of the end of the tax year 
​Master File
​12 months of the end of the tax year 
​Delivery of transfer pricing documentation for 2022 at revenue authorities’ request
​14 days of the request 
CBC-P notification
​3 months of the end of the group's financial year

Changes to transfer pricing reporting


Until now, reporting obligations, in addition to filing the TPR form, also included filing a statement on arm’s length transfer pricing. Under the legislation applicable before 31 December 2021, the statement was a separate document. Now, it is an integral part of the TPR form, so filing the TPR means filing the statement as well.   



There are now fewer people who may sign the TPR. The 2022 transfer pricing report must be signed by the entity’s manager, a designated board member, or an attorney. If the document is to be signed by an attorney, this must be a professional attorney, that is, an attorney at law (adwokat, radca prawny), a tax adviser or a statutory auditor. In practice, therefore, the TPR will have to be filed by a board member; accountants will no longer be allowed to sign and submit the TPR.

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