Poland: Procedure for filing transfer pricing reporting forms for acquired entities
The Ministry of Finance issued a notice regarding the procedure for submitting transfer pricing reporting forms for acquired entities.
Procedure for filing transfer pricing reporting forms for acquired entities
The Ministry of Finance on 23 January 2024 issued a notice regarding the procedure for submitting transfer pricing reporting (TPR) forms for acquired entities for tax years starting after 31 December 2021.
The notice provides that:
- An acquiring entity filling version 5 of the TPR form for an acquired entity must submit it to the head of the tax office for its seat.
- In section B of the form, the acquiring entity must provide its details.
- Next, in sections C, D and F, the acquiring entity must identify the acquired entity, and in section A it must specify the head of the tax office for its seat, including the period and the purpose related to the acquired entity.
- Finally, in section E (additional information), the acquiring entity must write the following: TPR form submitted for the acquired entity.
- The Polish tax identification number (NIP) must be written as a sequence of digits.
- The TPR form must be signed by the acquiring entity.
Read a January 2024 report prepared by the KPMG member firm in Poland
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