The current pandemic has a significant impact on transactions between affiliated entities. Deadlines for taxpayers’ obligations related to submitting declarations of the local file preparation and information on transfer prices remain effective, i.e. they fall on 30 September 2020. Under Art. 31z of the so-called special act, the time limit has been extended until 30 September 2020 for entities beginning their fiscal year after 31 December 2018 and finishing before 31 December 2019.
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Should you have any questions or wish to discuss the topic further, we encourage you to contact our expert, Kamila DOBOSZ:
Tax Consultant at RSM Poland
tel. +48 61 8515 766
fax +48 61 8515 786