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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.

January 30, 2024

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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