{"id":553,"date":"2022-04-12T14:33:10","date_gmt":"2022-04-12T12:33:10","guid":{"rendered":"https:\/\/nowa.cenytransferowe.pl\/knowledge\/tpr\/"},"modified":"2022-04-12T14:36:58","modified_gmt":"2022-04-12T12:36:58","slug":"tpr","status":"publish","type":"knowledge","link":"https:\/\/cenytransferowe.org\/en\/knowledge\/tpr\/","title":{"rendered":"TPR"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Transfer pricing information<\/h3>\n\n\n\n<p>Information on transfer prices is a tool created by the Ministry of Finance to analyze prices applied by taxpayers in controlled transactions.&nbsp;The obligation to submit information on transfer pricing using the TPR-P \/ C form was introduced on January 1, 2019.&nbsp;In the previous legal state, simplified CIT-TP and PIT-TP forms were in force.<\/p>\n\n\n\n<p>The TPR information must be submitted&nbsp;<strong>by 9 months after the end of the tax year<\/strong>&nbsp;.&nbsp;It is submitted only in electronic form to the Head of the National Revenue Administration.<\/p>\n\n\n\n<p>Both related entities obliged to prepare tax documentation and entities that benefit from the exemption from the obligation to prepare the documentation are required to prepare this information.<\/p>\n\n\n\n<p>Transfer pricing information (TPR) is a collection of information on transactions concluded between related entities and between taxpayers and entities residing, having their registered office or management in the territory or in a country applying harmful tax competition (so-called &#8220;tax havens&#8221;).<\/p>\n\n\n\n<p><strong>The TPR Information should show:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>controlled transactions subject to the obligation to prepare local transfer pricing documentation, and<\/li><li>Controlled transactions exempt from the obligation to prepare local transfer pricing documentation (so-called &#8220;domestic transactions&#8221;), and<\/li><li>receivables paid to entities based in countries and territories applying harmful tax competition, provided that the value of these receivables and contracts exceeds the thresholds of PLN 100,000.00,<\/li><li>receivables paid, the actual owner of which has its registered office or management board in a state and territory applying harmful tax competition, provided that the value of these receivables exceeds the threshold of PLN 500,000.00.<\/li><\/ul>\n\n\n\n<p><strong>Transfer pricing information items include:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>the purpose of submitting the information and the period for which it is submitted<\/li><li>identification data of the entity submitting the information and the entity for which the information is submitted<\/li><li>general financial information of the entity for which the information is submitted<\/li><li>information on related entities and controlled transactions<\/li><li>information on transfer methods and pricing<\/li><li>additional information or clarification.<\/li><\/ol>\n","protected":false},"featured_media":0,"template":"","knowledge_category":[44],"class_list":["post-553","knowledge","type-knowledge","status-publish","hentry","knowledge_category-reporting-obligations"],"acf":[],"_links":{"self":[{"href":"https:\/\/cenytransferowe.org\/en\/wp-json\/wp\/v2\/knowledge\/553","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cenytransferowe.org\/en\/wp-json\/wp\/v2\/knowledge"}],"about":[{"href":"https:\/\/cenytransferowe.org\/en\/wp-json\/wp\/v2\/types\/knowledge"}],"version-history":[{"count":0,"href":"https:\/\/cenytransferowe.org\/en\/wp-json\/wp\/v2\/knowledge\/553\/revisions"}],"wp:attachment":[{"href":"https:\/\/cenytransferowe.org\/en\/wp-json\/wp\/v2\/media?parent=553"}],"wp:term":[{"taxonomy":"knowledge_category","embeddable":true,"href":"https:\/\/cenytransferowe.org\/en\/wp-json\/wp\/v2\/knowledge_category?post=553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}