TPR reporting

TPR declaration and its position in the tax system

The TPR (transfer pricing information) declaration is the final element of fulfilling transfer pricing obligations in Poland. Within the TPR return, taxpayers are required to present transactions performed with related parties, which were subject to documentation obligation. Importantly, the declaration should also indicate those transactions that exceeded the relevant documentation thresholds, but were not drawn up due to the possibility of taking advantage of exemptions in terms of their documentation.

The transfer pricing information should contain all data on controlled transactions performed by the taxpayer in the given tax year, which were subject to the documentation obligation.

Filing of TPR declarations

In the field of transfer pricing, we provide comprehensive services related to the preparation of TPR declarations.

Preparation of TPR declarations

As part of our offer, we offer a comprehensive approach to the TPR declaration preparation process. We prepare ready-to-file forms based on locally prepared transfer pricing documentation using the necessary financial data, which are an integral part of transfer pricing information.

Verification of the correctness of TPR declarations

Verification of the methodology of the completed TPR declarations. On the basis of the received forms and documentation, we verify the correctness of the completed declarations, checking all of the completed fields. After the verification, we provide conclusions and comments on the correctness of the completion of the declaration and its compliance with the received local transfer pricing documentation.

Ongoing advice and support in the preparation of declarations

We offer ongoing support in the preparation of the TPR declaration. We provide advice and guide the steps taken to increase the efficiency of completing and submitting a properly completed TPR form.

Essence of the TPR declaration under transfer pricing legislation

Transfer pricing information submitted by taxpayers to the tax authorities is their primary tool for classifying entities for a possible transfer pricing tax audit. The TPR declaration reflects the actual manner in which transactions with related parties are carried out and confirms their market nature, which at the same time reflects the content of local transfer pricing documentation.

By using SWGK’s services, you have a guarantee that the TPR declaration will be completed in accordance with the applicable legislation and with the content of the previously prepared local transfer pricing documentation.

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