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Transfer Pricing Alert: A template of electronic document for the CBC-P form has been published
A template of electronic document for the CBC-P
Some of large multinational corporations whose reporting year ended on 31 December 2016 will soon face the deadline for submitting a notification concerning information on group of entities to the Head of Polish National Tax Administration. The notification concerning the year 2016 should be submitted by the end of October 2017, while the notification concerning 2017 – by the end of December 2017. On 12 October a template of electronic document for the CBC-P form was published.
We would like to remind you that the Act on exchange of tax information with other countries of 9 March 2017 (Ustawa o wymianie informacji podatkowych z innymi państwami) obliges certain Polish entities belonging to multinational capital groups to notify the Head of Polish National Tax Administration (Krajowa Administracja Skarbowa) as to which member of the group and under which tax jurisdiction will submit the information on group of entities (also known as Country-by-Country report, “CbC” report) to relevant tax authorities.
On October 12, 2017 the Ministry of Finance published a communiqué announcing that the final version of the template of electronic document for the CBC-P form has been released at the Central Repository of Electronic Document Models (a database for valid document models and electronic forms) on the ePUAP platform (see template no. 2017/10/09/4487 – link available only in Polish).
Additionally, the Ministry announced that from 19 October, 2017 the production gate of the e-Declaration system would allow the receipt of the CBC-P notifications. The Ministry is currently working on preparation of an interactive version of the document.
It should be noted that a separate decree on the template of the CBC-P form has not been published. Consequently, the entities obliged to file a CbC notification may
- either submit an electronic CBC-P form (which should be fully operational from 19 October) or
- end a written notification (the form is not determined) to the address indicated in the communiqué:
Ministerstwo Finansów
Departament Poboru Podatków
ul. Świętokrzyska 12
00-916 Warszawa
Should you have any questions or doubts concerning the matter discussed above, feel free to contact us.
Informacje zawarte w niniejszej publikacji mają charakter ogólny i nie odnoszą się do sytuacji konkretnej firmy. Ze względu na szybkość zmian zachodzących w polskim prawodawstwie prosimy o upewnienie się w dniu zapoznania się z niniejszą publikacją, czy informacje w niej zawarte są wciąż aktualne. Przed podjęciem konkretnych decyzji proponujemy skonsultowanie ich z naszymi doradcami.
