New interactive forms were published on the Tax Portal on 29 September 2022 for transfer pricing reports to be filed by legal persons (TPR-C(4)) and natural persons (TPR-P(4)). These forms allow taxpayers to file their transfer pricing reports for a tax year commencing after 31 December 2020.

Below are some of the changes over the old forms:

  • scope of disclosures restricted for transactions by microenterprises or small enterprises and for safe harbour transactions by waiving the requirement of showing the results of comparability analysis;
  • larger scope of disclosures for financial transactions within the safe harbour (including amount of principal, amount of indebtedness and counterparty particulars: name and PESEL/NIP);
  • new forms allow for the addition of further Additional information boxes to assist with longer texts of additional information.

Also, according to the Finance Ministry, the e-Deklaracje gate is now ready to accept transfer pricing reports TPR for 2021.

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

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