TPR reporting

Transfer pricing information (TPR) is a collection of information on transactions concluded between Related Entities and by taxpayers with entities having their place of residence, registered office or management in the territory or in a country applying harmful tax competition (in the so-called tax havens).

Transfer pricing information includes: identification data of the entity, general financial information of the entity, information on related entities and controlled transactions, and information on the applied transfer prices and methods of their verification. The purpose of TPR reporting is for the tax administration to obtain information to analyze the risk of understatement of taxable income in the field of transfer pricing.

Pursuant to the provisions of tax laws, TPR Transfer Pricing Information includes, among others, reporting:

• controlled transactions subject to the obligation to prepare local transfer pricing documentation,
• controlled transactions exempt from the obligation to prepare local transfer pricing documentation on the basis of (i.e. transactions carried out by domestic affiliates),
• receivables payable to entities based in countries and territories applying harmful tax competition and agreements concluded with these entities.

The PKF team will help you verify whether you are subject to the obligation to submit the TPR form. If such an obligation arises, PKF experts will help you fill in the form in accordance with tax regulations and the latest recommendations of the Ministry of Finance.

We provide Transfer pricing and other services throughout Poland in regional offices in Warsaw, Łódź and Poznań, Opole, Wrocław, Katowice, Lublin, Gdańsk and Zielona Góra.