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30 July 2021
The Ministry of Finance has published an interactive TPR-C (3) form for providing transfer pricing information by corporate taxpayers.
The new form applies to transactions effected after 31 December 2019. In practice, this means that taxpayers can already file their completed TPR forms for 2020.
Compared to the previous version, the newly published form is more detailed. On the other hand, it contains simplifications and organises issues that could raise reasonable doubt or be unclear to taxpayers.
To meet the expectations of taxpayers, the lawmakers have extended the deadlines for fulfilling documentation obligations, including for filing the TPR form and the statement on preparing transfer pricing documentation for 2020, i.e.:
This means that taxpayers whose financial year is the same as the calendar year are required to fulfil their transfer pricing obligations for 2020 by 31 December 2021.
Marcin Jeliński
Tax adviser (Poland), Licensed appraiser
Associate Partner
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