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Changes in transfer pricing – obligations in 2023


​by Dominika Tyczka-Szyda

2 March 2023

Tax legislation, including on transfer pricing, changed frequently in 2022. The amendments affected the reporting obligations and the deadlines for preparing transfer pricing documentation. The legislators also added several new exemptions. Below you will find a summary of the key obligations that await taxpayers in 2023. 

New reporting deadlines

The deadlines for meeting reporting and documentation obligations have changed again. 

The deadlines for transactions carried out in 2022 are as follows: 

Deadline applicable to 2022 
Local File and transfer pricing analysis
10 months of the end of the fiscal year 
TPR form
11 months of the end of the fiscal year 
Master File
12 months of the end of the fiscal year 
​Delivery of transfer pricing documentation for 2022 at revenue authorities’ request
14 days of the request 
​CBC-P notification
3 months of the end of the group's financial year

Statement concerning transfer pricing combined with the TPR form

The amendment has also brought a technical change that is of great importance in practice.
A statement on the preparation of the Local File and on the arm’s length pricing in 2022 will be a part of the TPR form. The statement used to be a separate document. So, filing of the TPR form for 2022 will be tantamount to filing the statement on transfer pricing. In addition, the taxpayer will have to declare that the documentation for 2022 is true and accurate. 

Only the following persons will be allowed to sign the TPR form: 

  1. a natural person – if an associated enterprise is a natural person;
  2. a person authorised by a foreign enterprise to represent it in a branch office – in the case of a foreign associated enterprise with a branch office in Poland;
  3. the entity manager as defined in Article 3(1)(6) of the Accounting Act, and where the entity is headed by a multi-member body – by a designated member of that body (the designation of a member of the multi-member body to sign the TPR form does not release the other members of that body from liability for a failure to submit the TPR form).

However, a TPR form cannot be signed by an attorney, except by an attorney who is an attorney at law, a tax adviser or a statutory auditor.

The TPR form must be submitted electronically, so in practice only one person can sign and send it. It is therefore necessary to get ready beforehand, as that person must be authorised to sign the form by means of a power of attorney on the UPL-1 form and must have an electronic signature. 

Extended list of transactions for which no transfer pricing documentation needs to be prepared 
The list of transactions for which no transfer pricing documentation needs to be prepared has been extended for transactions made since 1 January 2022 to include:

  • controlled transactions falling under the safe harbour regime for loans, bank loans, bonds and those under the safe harbour regime for low value-added services, 
  • transactions related to payments as part of the so-called pure reinvoicing (provided that certain conditions are met), 
  • transactions made between permanent establishments located in Poland whose parents are associated enterprises,
  • transactions made between a Polish permanent establishment of a non-resident associated enterprise and its associated enterprise having tax residency in Poland,
  • controlled transactions covered by a tax compliance agreement and an investment agreement.

Regulations on indirect transactions with tax havens repealed

This means that taxpayers will no longer need to screen their clients to see whether they are the beneficial owners of the payments for transactions made with them. These regulations have been repealed retroactively from 2021. However, direct transactions with tax havens are still subject to documentation obligations and the new documentation thresholds for these transactions are as follows:

  • 2,500,000 zloty for financial transactions or
  • 500,000 zloty for non-financial transactions.

If you would like to check and meet your transfer pricing obligations, you are welcome to contact us. 


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Dominika Tyczka-Szyda

Tax adviser (Poland)


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