The Ministry of Finance has posted on the e-Deklaracje website (in Polish) interactive forms to be used as transfer pricing reports.
In a related statement, the Ministry of Finance confirmed that the new interactive forms are intended to allow taxpayers to submit a “simplified report.”
Read the corporate income tax form (Polish) [PDF 145 KB] for transfer pricing reporting
Read the individual income tax form (Polish) [PDF 244 KB] for transfer pricing reporting
As a reminder, beginning 1 January 2017, taxpayers that conducted transactions or engaged in other operations with related parties of a value exceeding the equivalent of €10 million in the tax year, must submit a simplified report. The same reporting obligation applies for taxpayers that engaged in transactions that resulted in the transfer of payments to a country identified as a “tax haven.”
Taxpayers required to file a simplified report must disclose information about their transactions—that is, information about their goods and services such as production, distribution, research and development (R&D), rental or leasing services as well as intra-group services (in particular information about management fees, accounting, legal, IT and human resource-related services).
The completed report may be submitted electronically via the e-Deklaracje system, using a qualified electronic signature.
Previously, taxpayers engaged in transactions with related parties were to submit a simplified report by the end of third month after the end of the tax year. However, the Ministry of Finance has extended the deadline to the end of the ninth month after the end of the tax year.
It is also possible to submit an older, paper version of the reporting forms if taxpayers use the paper versions that were effective from June 2017. These prior paper versions can only be submitted until 30 September 2018. According to a statement from the Ministry of Finance, submitting the paper form will trigger a requirement to correct the annual corporate income tax or individual income tax declaration.
Read a September 2018 report [PDF 373 KB] prepared by the KPMG member firm in Poland
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