Doubts over TP statement dispelled!

No possibility to submit a TP statement – announcement

The Ministry of Finance has indicated in today’s announcement that until the new versions of the TPR-C and TPR-P forms are published, the applicable template for the TPR Information filed for 2022 is the last applicable template. However, a section regarding the statement on the preparation of local transfer pricing documentation is not included.

More >> https://www.podatki.gov.pl/ceny-transferowe/wyjasnienia/publikacja-formularzy-interaktywnych-tpr-c-4-oraz-tpr-p-4/

Entities that are already required/willing to submit a TPR should therefore submit it using the previous version, including the content of the statement in Section F Additional Information.

This solution may only be applied as long as the new TPR-C and TPR-P electronic information document template has not been published.

New versions of the TPR documents will be published once the draft regulations amending the transfer pricing information regulations have been completed. The date provisionally indicated by the Ministry is late June/early July 2023.

***

Please do not hesitate to contact us if you have not yet fulfilled your transfer pricing documentation obligations. We will be happy to relieve you of this responsibility.

This Tax Alert does not provide legal or tax advice. MDDP Michalik Dłuska Dziedzic & Partners spółka doradztwa podatkowego spółka akcyjna is not responsible for the use of the information provided in the Alert without the prior consultation with legal or tax advisers.