On 21 December 2023, the Finance Ministry published a FAQ guide on how to file transfer pricing reports on form TPR (Informator TRP, fourth edition, accessible via this link).
The Ministry chose this edition of the guide as the first in which to publish frequently asked questions with answers on the practical side of signing and filing the form.
As a quick reminder, taxpayers will submit their TPRs by 31 January 2024 under new rules which apply to tax years that began after 31 Dec 2021. The form now contains a statement that the TP documentation is factually accurate and the transfer prices are at arm’s length. This means that it must be signed either by the taxpayer (in the case of individuals) or by manager, i.e. a designated member of the management board (in the case of entities). This will also be the first time when taxpayers will be making their TPR submissions using a new interactive on-line form provided by the Finance Ministry on 30 Oct 2023.
To sign and file your TPR using the interactive on-line form, follow these steps:
- Complete all necessary information in the form and click Akceptuj i wyślij / Accept and Send.
- Download the XML document into your drive (Pobierz plik / Download File) and sign it.
- Upload the signed document back to the site.
- Once the document is correctly uploaded, the system will automatically redirect you to the sending page.
Legal persons making their TPR filing must ensure it is signed by their manager, a member of their collegiate body or a professional advisor.
You may only sign your TPR form using qualified electronic signature and you need a power of attorney on form UPL-1 which must be pre-filed with the relevant tax office.
The TPR form does not allow for multiple signatures so only one person may sign. This does not mean, however, that the other members of collegiate management will be free from liability for non-filing.
In the case of collegiate management, there is no regulation on how to choose its member to sign the TPR filing. Where such a member files the form, this will be considered appropriate unless the organisation provides evidence that some other person has been designated. Such designation may be made in writing for evidentiary purposes, but this is not a requirement.
Form TPR may be signed by managers who are not Polish residents. But such a person must have a qualified electronic signature certified by a body designated for the purpose by a Member State of the European Union. This means that form TPR-C may be signed using a foreign qualified electronic signature that is certified by an EU Member State. When giving the taxpayer’s particulars you need to state a tax ID compliant with eiDAS and ETSI EN 319 412-1 (Serial Number). The signature’s certificate must contain the PESEL or NIP number of the signatory. Non-residents must also have powers of attorney on form UPL-1 in order to be able to sign.
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.