Marcin Jeliński

Tax adviser (Poland), Licensed appraiser
Senior Associate
Phone: +48 22 244 00 23

The filing deadline for two documents expires on 30 September 2019: simplified CIT-TP or PIT-TP reports and a declaration that you have the 2018 transfer pricing documentation (the local file) ready. The deadline applies to all taxpayers whose financial year matches the calendar year. The Corporate Income Tax Act (CIT Act) and the Personal Income Tax Act (PIT Act) were amended with effect from 1 January 2019. As a result, taxpayers may choose the legal regime they want to follow – the one applicable until 31 December 2018 or the one applicable from 1 January 2019, and may choose their preferred transfer pricing reporting obligations.

Declarations depend on the selected regime

In the legal regime effective until 31 December 2018, taxpayers who are obliged to prepare transfer pricing documentation must additionally submit a declaration saying that they have done it. In the new legal regime effective since 1 January 2019, taxpayers who are obliged to prepare a local file pursuant to the new rules are obliged to submit a declaration which, in addition to the confirmation of having the TP documentation of significant transactions / other dealings with associated enterprises ready, confirms that the transfer prices in controlled transactions described in the documentation have been set at arm’s length, i.e. on terms which independent enterprises would have agreed.

CIT-TP and PIT-TP obligations

The transitional provisions which let taxpayers choose the preferred CIT or PIT transfer pricing regime do not apply to the CIT-TP and PIT-TP reports. If a taxpayer is obliged to have the 2018 transfer pricing documentation and his revenues or expenses in 2018 exceeded EUR 10 million, he must prepare a simplified CIT-TP or PIT-TP report.

The threshold triggering the CIT-TP or PIT-TP obligation is expressed in EUR and should be converted to Polish zloty at the average exchange rate of the National Bank of Poland (NBP) as of the last working day of the tax year preceding the year for which the report is submitted (the average euro exchange rate of NBP as of 29 December 2017 was PLN 4.1709).

Mandatory information in declarations

The declaration concerning the TP documentation, both in the form applicable before and after the legislative amendments, should include the following details of the declaring entity:

  • full name of the taxpayer and his tax identification number;
  • address of the registered office or management, and as regards individuals – home address;
  • function of each signatory.

Further content of the two declaration versions differs. As regards the declaration concerning the transfer pricing documentation (legal regime effective until 31 December 2018), lawmakers require taxpayers only to confirm that they have the TP documentation for the financial year ready. Although the Ministry of Finance published a template of the declaration in May 2018, taxpayers can freely formulate their confirmation of having the TP documentation ready for the financial year.

As regards the declaration concerning the local file (legal regime effective since 1 January 2019), the Ministry of Finance has published basic guidelines and hints as to the drafting and filing of the declaration. According to the guidelines, the new declaration may follow the example below.

Pursuant to Article 11m of the Corporate Income Tax Act of 15 February 1992 (Article 23y(1) of the Personal Income Tax Act of 26 July 1991 – depending on the taxpayer’s status) I hereby declare that:

Declaration form – hard copy or soft copy

In the legal regime effective until 31 December 2018, the declaration concerning the transfer pricing documentation should be made on paper and mailed to the competent tax office.

Taxpayers who have chosen the new legal regime should submit the declaration electronically by sending it to the inbox of their competent tax office. The declaration may be submitted electronically via the Electronic Public Administration Services Platform called ePUAP: Use the service called “general letter to a public institution” on the general letter template published in the Central Repository of Electronic Documents of the ePUAP platform and select “other letter” from the list. That declaration cannot be submitted in hard copy.

The CIT-TP or PIT-TP reports should be filled out on an interactive form available on the e-Declarations website and submitted to the authorities electronically.

Who should sign the declaration?

The amended transfer pricing legislation changed the persons authorised to sign the declaration concerning the transfer pricing documentation.


Our interpretation of tax regulations from before the amendments suggests that declarations on behalf of incorporated companies should be signed by the person(s) authorised for representation. In its communication of 26 September 2018 the Ministry of Finance eased that interpretation by saying that the declaration should be signed (legal regime from before the amendment) by individuals who have the relevant knowledge about the organisation's business and, consequently, may confirm that the transfer pricing documentation of documentable transactions or other dealings between associated enterprises is ready. This means that the regulations do not prevent a taxpayer’s employee (e.g. hired under an employment contract) who has the relevant knowledge or authorisation from signing the declaration.

According to the regulations applicable since 1 January 2019, the declaration has to be signed by the entity’s manager in the meaning of the Polish Accounting Act, including the designation of his function, by means of a trusted profile or an electronic signature.

Where several people fit the definition of the entity’s manager or such a manager cannot be designated, the declaration should be signed by each person authorised to represent the company. In practice, this means that a lot of incorporated companies have to ask all of their board members to affix their electronic signatures. An attorney cannot sign the declaration.

You can learn more by contacting our Transfer Pricing Team. Our experts are available for you in our offices in Gdansk, Gliwice, Cracow, Poznan, Warsaw and Wroclaw.