On 23 January 2024, Poland’s Ministry of Finance released a notice outlining the process for submitting transfer pricing reporting (TPR) forms for acquired entities. This requirement applies to tax years commencing after 31 December 2021.

The notice includes:

  • When filling version 5 of the TPR form for an acquired entity, the acquiring entity is obligated to submit it to the head of the tax office;
  • In section A, the acquiring entity must specify the head of the tax office for its seat. The acquiring entity must also include the relevant period and its purpose;
  • The details of the acquiring entity must be included in section B of the form;
  • Sections C, D, and F should be used by the acquiring entity to identify the acquired entity;
  • In section E (additional information), the acquiring entity must include the statement: “TPR form submitted for the acquired entity;
  • The TPR form must include the signature of the acquiring entity;
  • The Polish tax identification number (NIP) should be written as a sequence of digits.