On 26 April 2023 the Finance Ministry provided working drafts of the logical schema for electronic forms TPR-P and TPR-C (transfer pricing reports).

The drafts were prepared on the basis of official proposals published on 14 March 2023 for a Finance Minister regulation amending the earlier transfer pricing reporting regulations.

The schemas will be used to develop the final TPR versions in the form of editable returns.

You may remember that, for taxpayers whose tax year coincides with the calendar year, the due date for the filing of TPR for 2022 is 30 November 2023. In December 2022 the Finance Ministry said the forms would be available for testing before mid-2023. So we are looking forward to the forms being published, and will promptly give you a notice when this happens.

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

This blog post 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.