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A new TPR form – information for taxpayers with non-standard tax year

by Joanna Tomczak

7 March 2024

The reporting deadline for taxpayers whose tax year matches the calendar year, i.e. the deadline to prepare and file the transfer pricing report (TPR form) for 2022, expired on 31 January 2024.

The year 2022 was the first year governed by the new rules for signing and filing the TPR forms and the first year of the new form version and the new filing tool. The changes posed a major technical challenge for taxpayers – the new form version and the filing tool were not available until November. Moreover, it was only in December that the Ministry of Finance published a new edition of the long-awaited TPR Bulletin containing practical explanatory notes on how to fill out, sign and file the TPR forms.

Therefore, taxpayers with a non-standard tax year, for whom the filing deadline has not expired yet, are in a better position and can learn from the current filing practice of TPR forms.

The TPR form has to be filed within 11 months from the end of the tax year. The Ministry of Finance anticipates no extra extension of the TPR filing deadline. the extension was once granted until 31 January 2024, but only if the deadline fell between 30 November 2023 and 31 December 2023.

The existing practice shows that the preparation for filing the TPR is crucial because it requires you to check your tools and powers of attorney. Therefore, we would like to draw your attention to the key issues to be checked and done to avoid problems with filing the TPR-C form – the one applicable to legal persons.

See our manual how to fill out the TPR form »

Important issues in filing TPR forms

Until the end of 2021, the TPR form had to be filed as an interactive PDF file using the 'e-deklaracje' plug-in. The web version of the form made available on the 'e-deklaracje' website replaced the interactive PDF file in 2022. Now the form needs to be filled out in the respective tab on the Finance Ministry’s website: podatki.gov.pl. Once filled out, the form is in the XML format instead of the old PDF file. In addition to the web form, the Ministry has also published schemas (codes) which taxpayers may install in their accounting software.

1. Signing and filing TPR forms

One important thing to remember when signing and filing the TPR form is that the XML file must be signed and filed by the same authorised person. The list of people authorised to sign and file TPR forms has changed since 2022 and now includes:

a person authorised by a foreign enterprise to represent it in a branch office;
a designated management board member;
an attorney being an attorney at law, tax adviser or statutory auditor.

Remember that the person who signs and files the TPR form must have a power of attorney to sign tax returns filed by electronic communications (UPL-1 form). This applies as well to a designated management board member. For the UPL-1 power of attorney to be effective, the person designated as the attorney authorised to file TPR forms must have a Polish personal identification number PESEL. This needs to be checked particularly carefully if you have a foreign management board member.

The UPL-1 power of attorney should be submitted to the revenue office competent for the place of residence or registered office in good time because the authority needs time to register it. It is also worth double-checking with them that they have the UPL-1 form on record to avoid the risk that the power of attorney is not valid on the filing date.

2. Settings of a qualified electronic signature

If the TPR is for a legal person (TPR-C form), it must be signed using a qualified electronic signature. The new TPR-C form requires special settings for the qualified electronic signature, i.e. the XAdES-BES – Enveloped/Enveloping signature. Otherwise, the form will not pass the filing stage. So it is important to choose the proper settings when you sign and file the TPR.

Importantly, the certificate of a qualified electronic signature must include the signatory's PESEL or NIP number. The identifier used in the qualified electronic signature should match the identifier specified in a valid UPL-1 power of attorney. This is particularly important if you have a foreign management board member. It makes sense to check the qualified electronic signature settings with the signature supplier in advance.

Summary

No filing or late filing of the TPR form entails sanctions under the Fiscal Crime Code for people responsible for the reporting obligation, especially management board members. It is worth preparing in advance to fulfil this obligation properly.

If you have any questions about the TPR form or need support in the filing process – contact our experts.

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Joanna Tomczak

Tax adviser (Poland)

Senior Associate

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