Extension of deadlines for fulfilling transfer pricing documentation and reporting obligation for 2021

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Pursuant to the Act of June 8, 2022 on amending certain acts in order to automate the handling of certain matters by the National Revenue Administration (KAS), the lawmakers decided to extend the deadlines for fulfilling documentation and reporting obligations in the area of transfer pricing once more.

In practice, this change means that taxpayers, as in the previous years, will have more time to prepare their transfer pricing documentation for 2021, and to prepare and submit the transfer pricing information (TP-R) and the local transfer pricing documentation statement.

The deadline was postponed for the following obligations:

Local transfer pricing documentation (Local File), TP-R form for 2021

The deadline for submitting transfer pricing documentation statement and transfer pricing information (TP-R) has been extended:

  • until September 30, 2022 – in the case of taxpayers for whom deadline expires between January 31, 2022 and June 30, 2022;
  • by 3 months – in the case of taxpayers, for whom the term expires between July 1, 2022 and December 31, 2022.

What it means in practice is that the deadline for preparing local transfer pricing documentation and fulfilling the above reporting obligations for most taxpayers whose tax year ended on 31 December 2021 is December 31, 2022, and not September 30, 2022, as was the case under the previous provisions of the CIT Act.

Group transfer pricing documentation (Master File) for 2021

The extension of the deadline for preparing local transfer pricing documentation also means an extension of the deadline for drawing up/enclosing group transfer pricing documentation (Master File).

According to the current regulations, taxpayers have time to draw up/enclose the transfer pricing documentation to the local group documentation until the end of the third month from the day following the day when the deadline to submit the statement on preparing local transfer pricing documentation expired.

In practice, for most taxpayers whose year ended on December 31, 2022 this means extending the deadline until the end of March 2023.


Given the fact that 2021 was a specific year for transfer pricing due to, among other things:

  • the global COVID-19 pandemic in 2021 and its impact on the economy and certain industries, and consequently on the transactions carried out by entities operating in those sectors;
  • the continued need to analyze the impact of the COVID-19 pandemic on the economic environment, which may lead to conclusions about the need to prepare new benchmarks (as it is important to remember that the CIT Act indicates that: “benchmarking analysis and compliance analysis shall be updated at least once every three years, unless a change in the economic environment considerably affecting the prepared analysis justifies an update in the year of the change)”;
  • the expiry of the validity of benchmark analyses prepared by taxpayers for 2018;
  • new rules, effective for 2021, regarding the so-called indirect tax haven transactions, imposing a number of obligations on taxpayers, i.a., to develop a procedure for verifying indirect transactions followed by identifying them and then documenting and reporting them in the TP-R form; as well as
  • changes to TP-R form for 2021 (new, expanded form requiring more data, including information on the identification of the aforementioned indirect haven transactions).

We recommend scheduling the work as early as possible, despite the extension of the above-mentioned deadlines.

Feel free to contact our expert in case of questions about transfer pricing.

Joanna Kubińska

Associate Partner, Head of Transfer Pricing


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