On 28 April 2022, the Sejm enacted a bill of amendments (“Bill”) designed to automate the processing of certain matters by the National Revenue Administration. The Bill, which originated from the government, was transmitted to the Senate on 29 April 2022 to complete the legislative process.
Among the laws amended by the Bill is Article 31z of the Act of 2 March 2020 on Special Measures to Prevent, Counter and Combat COVID-19, Other Infectious Diseases and the Related Crisis Emergencies (“COVID Act”), with the amendments being as follows:

1. The time to file a transfer pricing report (form TPR) is extended:

    1. until 30 September 2022 for TPR otherwise due to be filed between 1 January 2022 and 30 June 2022;
    2. by three months for TPR otherwise due to be filed between 1 July 2022 and 31 December 2022.

2. The time to file a local file representation is extended:

    1. until 30 September 2022 for representations otherwise due to be filed between 1 January 2022 and 30 June 2022;
    2. by three months for representations otherwise due to be filed between 1 July 2022 and 31 December 2022.

The changes to the COVID Act are expected to take effect retroactively as of 1 January 2022. This means that the extension will apply also to due dates that otherwise have fallen or will fall between 1 January 2022 and the commencement of the discussed legislation.

At the current stage of the legislative process the Senate has 30 days to propose changes to the Bill or to accept or reject it in whole. We will keep you updated on the progress of this legislation.

If thiss issue pertains to your business and you are interested in our assistance, please contact us.

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