Poland: Finance Minister’s reply to parliamentary inquiry regarding transfer pricing information

The TPR-C form may be authenticated by a qualified electronic signature, as certified by any EU state-designated entity.

Finance Minister’s reply to parliamentary inquiry

The Minister of Finance (Minister Finansów) on 30 May 2022 replied to a parliamentary inquiry (no. 31287) about the rules regarding the reporting of certain transfer pricing information (that is, information that is reported on the TPR-C form).

According to the reply of the Minister of Finance, the TPR-C form may be authenticated by a qualified electronic signature, as certified by any EU state-designated entity.

The reply to the parliamentary inquiry also states that an individual who (1) has breached the obligation to submit the transfer pricing information, or (2) has submitted information that does not conform to the Local file or is contrary the actual condition of the corporation’s affairs may be subject to a penalty for a tax violation or even subject to a fiscal misdemeanor.

Read a June 2022 report prepared by the KPMG member firm in Poland

 

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