Poland extends the deadline for submitting certain TPR forms

On 27 November 2023, the Polish Ministry of Finance issued a regulation extending the deadline for the submission of transfer pricing information forms (TPR-P and TPR-C forms) for individual (personal) and corporate income taxes until 31 January 2024. This extension applies to taxpayers with reporting periods ending between 30 November 2023 and 31 December 2023.

Previously, on 27 October 2023, the Minister of Finance released a draft regulation intending to prolong the deadline for submitting TPR forms until 29 February 2024 for reporting periods concluding between 1 January 2023 and 30 November 2023. Additionally, for reporting periods ending between 1 December 2023 and 31 March 2024, the extension would be for an additional three months.

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