TPR – who and when have to report on transfer prices for 2019?17 July 2020

The new reality associated with the emergence of the coronavirus epidemic has brought many changes, also in the area of transfer pricing obligations. Check if you are required to provide information about transfer prices and when the new deadline for submitting this form to the tax office expires.

Extension of the deadline for submitting TPR-C and TPR-P

From 2019, CIT-TP and PIT-TP, i.e. simple reports on transfer prices are replaced with TPR-C and TPR-P. Basically, the deadline for submitting these declarations to the tax office expires on the last day of the ninth month after the end of the year in which the documented transaction was made.

Taxpayers who chose the tax year coinciding with the calendar year had to prepare their first TPR-C / TPR-P declaration by the end of September.


Anti-Crisis Shield 4.0. has extended the deadline for submitting information on TPR-C / TPR-P forms:

  • until 31 December 2020 – if this period expires from 31 March 2020 to 30 September 2020;
  • by 3 months – if this period expires from 1 October 2020 to 31 January 2021.


Therefore, after the changes, the first Transfer Pricing Report for 2019 should be submitted by the end of 2020 at the latest.

Given the special circumstances associated with the COVID-19 epidemic and the complexity of the new form, extending the deadline for submitting a TPR is a particularly beneficial solution.

Transfer Pricing Report submission deadline extended under Anti-Crisis Shield 4.0. applies to all taxpayers required to prepare local transfer pricing documentation (in contrast to the previous solution contained in Anti-Crisis Shield 1.0 and 2.0.

TPR and the obligation to prepare tax documentation

The obligation to prepare local transfer pricing documentation arises if the value of a homogeneouscontrolled transaction exceeds the documentation thresholds (PLN 10 million or PLN 2 million – depending on the type of transaction).

If these thresholds are not exceeded, there is no obligation to prepare transfer pricing documentation. At the same time, there is no obligation to submit information on transfer prices (TPR-C / TPR-P).

TPR and the exemption “domestic transactions”

The obligation to prepare local transfer pricing documentation does not apply to controlled transactions concluded only by related entities having their place of residence, registered office or management board in Poland in the tax year in which each of these related entities meets the following conditions jointly:

  1. does not benefit from a subjective exemption,
  2. does not use the exemption for economic activity conducted in the territory of a special economic zone or specified in the decision on support,
  3. has not suffered a tax loss.

Basically, controlled transactions exempted from the obligation to prepare local transfer pricing documentation are not subject to reporting under TPR information. The exception is the transactions described in the above exemption. Domestic controlled transactions that use this exemption are subject to reporting in the Transfer Pricing Report, however, the scope of data required is limited in this case.

Paulina Mikołajczak