This is to let you know of the approaching due date for the filing of transfer pricing report (TPR-C) for tax year 2023. Businesses whose tax year coincides with the calendar year are required to file it by 2 December 2024.
Form TPR-C is to be submitted using Finance Ministry’s web application. Where your management board has multiple members, TPR-C may be signed and filed by a designated board member. To this end, such board member should:
- have Polish national ID number PESEL,
- use qualified electronic signature with their PESEL number embedded,
- have authorisation on form UPL-1 to sign electronic tax returns and have it registered with the relevant tax office.
Where a board member does not satisfy those requirements, completing the formalities to ensure he or she can make a valid TPR-C submission takes about a month.
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.