On 17 October 2023, the Polish Ministry of Finance released new electronic templates for transfer pricing reporting on its website.
These templates include:
- Personal Income Tax Transfer Pricing Report – TPR-P(5)
- Corporate Income Tax Transfer Pricing Report – TPR-C(5)
These templates are used for transfer pricing reporting for tax years starting after 31 December 2021. Starting 13 October 2023, taxpayers can submit their transfer pricing reporting information through the e-Returns gate using these newly published templates. Additionally, the Ministry will soon provide interactive transfer pricing information forms.