This is to let you know that the Polish Parliament (Sejm) passed a law on 25 February 2021 amending the Excise Tax Act and certain other legislation (“Amending Law”). The Amending Law introduces a number of changes relating to:

  • filing date for TPR transfer pricing disclosures,
  • filing date for the declaration that local file has been prepared,
  • filing date for master file,
  • annual CIT filing and payment date,
  • recognition of certificates of residence.

In accordance with the Amending Law, the deadlines for the filing of form TPR and local file declaration (for both CIT and PIT purposes) are moved as follows:

  • to 30 September 2021 where the original deadline would otherwise fall between 1 February 2021 and 30 June 2021;
  • three months forward where the original deadline would otherwise fall between 1 July 2021 and 31 December 2021.

Also, where the deadline for the filing of the local file declaration is extended, the time for submission of the master file will be extended until the end of the third month after the day following the date for submission of the local file declaration.

The time for the filing of the annual CIT return and payment of the tax will be extended until 30 June 2021 for the tax year that ended between 1 December 2020 and 28 February 2021.

In accordance with the Amending Law, for the duration of the state of coronavirus-related epidemic emergency or epidemic and for two months thereafter, a withholding agent will be deemed to be in compliance with the requirement of obtaining the taxpayer’s certificate of residence also where the taxpayer’s certificate the agent has is for 2019 and 2020 and the taxpayer represents that the information therein continues to be up-to-date.

We will keep you posted on the progress of this legislation.

Also, please note that there will be no changes to the filing dates for:

  • form ORD-U (disclosure of contracts with non-residents), and
  • form CBC-P (notice of duty to issue Country by Country Reporting for the Capital Group – CBC-R).

Accordingly, those dates fall on the last day of the third month after the end of the tax year (for ORD-U) or after the end of the reporting financial year of the Group for which the notice is given (CBC-R).

If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant.

Doradztwo Podatkowe WTS&SAJA Sp. z o.o.

Bałtyk Building, 13th floor

ul. Roosevelta 22

60-829 Poznań

tel. (+48) 61 643 45 50

Warsaw Office

Central Tower, 22nd floor

Al. Jerozolimskie 81

02-001 Warszawa

This Newsletter is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.

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