Who is authorized to sign the TPR Form and the statement confirming preparation of local transfer pricing documentation?

Legal position as at 16 October 2026.

Filing the TPR form is one of the final steps in meeting transfer pricing obligations. In practice, however, questions often arise not only when completing the form, but also when signing it. Who is authorized to validly sign the TPR form? If a company has a multi-member management board, must all board members sign the form? Can this responsibility be delegated to an authorized representative? These are just some of the questions that frequently arise.

For the TPR form for 2025, which most taxpayers must file by 30 November 2026, the rules remain unchanged. The form must be signed by the head of the entity or, in the case of a multi-member governing body, by a designated member of that body. The form may also be signed by an authorized representative, provided that the representative is an advocate, attorney-at-law, tax adviser or statutory auditor. For the 2025 TPR form, the statement confirming preparation of local transfer pricing documentation forms an integral part of the filing and is signed together with the form.

The situation will, however, be different in the coming years. The amendment to the legislation provides that TPR forms submitted for 2026 will be signed in accordance with the general rules set out in the Polish Tax Ordinance, allowing them to be signed by an authorized representative holding a standard UPL-1 power of attorney. At the same time, the amendment provides for the complete abolition of the statement confirming preparation of local transfer pricing documentation. The amending act has already been signed by the President of Poland.

This article explains who must sign the TPR form and the statement under the current rules, how to proceed where an entity has a multi-member management board or appoints an authorized representative, what fiscal criminal risks may arise in connection with signing, and what exactly the deregulation legislation is expected to change for 2026 and 2027.

Who signs the TPR form for 2025?

The persons authorized to sign transfer pricing information are exhaustively specified in Article 11t(5) of the Corporate Income Tax Act (and, correspondingly, Article 23zf(5) of the Personal Income Tax Act). This provision constitutes a lex specialis in relation to the Polish Tax Ordinance, meaning that the general rules apply only insofar as the relevant legislation does not provide otherwise.

In the case of capital companies, the term ‘head of the entity’ generally refers to the members of the management board. Where the head of the entity is a multi-member body, the TPR does not need to be signed by all its members. According to the Ministry of Finance, the information may be signed by one designated member of that body. For evidential purposes, it is advisable to document the designation, for example by way of a management board resolution.

Importantly, the fact that one management board member signs the TPR does not release the other board members from liability for failure to file the information or for the data reported in it.

In general partnerships and limited partnerships, the role of head of the entity is performed by the partners responsible for managing the affairs of the partnership. During liquidation or bankruptcy proceedings, the relevant responsibilities rest with the liquidator or bankruptcy trustee, respectively. These persons are responsible for transfer pricing reporting.

How to file the TPR form for 2025

The TPR form must be filed electronically. In practice, the person signing it must therefore have an appropriate means of signing and submitting the electronic form. This is particularly relevant for non-resident management board members, for whom the technical requirements associated with electronic signatures often need to be addressed in advance.

Filing the TPR also requires a UPL-1 power of attorney, duly filed with the competent tax office.

What about the statement confirming preparation of local documentation?

The statement confirming preparation of local transfer pricing documentation is no longer filed as a separate document. For tax years beginning after 31 December 2021, it was incorporated into the TPR form and constitutes one of its elements (Article 11t(2)(7) of the Corporate Income Tax Act).

Consequently, the statement is signed by the same person who signs the TPR form – the head of the entity, a designated member of a multi-member governing body, or a professional representative authorized to sign the TPR form.

By submitting the TPR form, the signatory simultaneously declares that the local transfer pricing documentation has been prepared in accordance with the actual circumstances and that the transfer prices covered by this documentation have been determined on terms that would have been agreed between unrelated parties. The scope of this statement follows directly from Article 11t(2)(7) of the Polish CIT Act.

From a practical perspective, it is worth bearing the following points in mind:

• The Local File must be completed before the TPR is signed. As a rule, the deadline falls at the end of the tenth month following the end of the tax year. For a tax year ending on 31 December 2025, the deadline for preparing the Local File is 2 November 2026, as 31 October 2026 falls on a Saturday and the deadline is therefore extended to the following Monday. Filing the TPR before the documentation has been prepared is particularly risky, as the signatory confirms that it has been prepared in accordance with the actual circumstances.
• An authorized representative signing the TPR form also signs the statement. The Ministry of Finance has confirmed that a professional representative may be held liable under fiscal penal law for the information reported in the TPR form. For this reason, before signing the form, professional representatives often seek confirmation from the management board or other persons responsible on the taxpayer’s side that the documentation is complete and that the information concerning the transaction terms is correct.

Authorized representative, multi-member management board, non-resident: frequently asked questions

Can the chief accountant or CFO sign the TPR form for 2025?

No, unless they are a member of the management board. A UPL-1 power of attorney granted to an accountant or accounting firm is sufficient for signing the CIT-8 tax return, but not the TPR form. The TPR form may only be signed by an authorized representative who is an advocate, attorney-at-law, tax adviser or statutory auditor.

Can an employee of the company act as an authorized representative and sign the TPR form?

Yes. The TPR form may also be signed by a professional representative employed by the company, provided that they are a tax adviser, advocate, attorney-at-law or statutory auditor and hold a valid UPL-1 power of attorney and their own qualified electronic signature.

Who signs the TPR form where the company is subject to joint representation by two management board members?

The rules of representation entered in the National Court Register (KRS) do not apply in this case. The signature of one designated management board member is sufficient, even if the company’s articles of association require two signatures for other activities.

What if a management board member is based abroad?

A management board member based abroad may sign the TPR form, provided that they are authorized to do so. However, technical requirements may present a challenge, as submitting the form requires a qualified electronic signature and a duly filed UPL-1 power of attorney. In international groups, it is therefore advisable to verify the validity of the electronic signature certificate and the power of attorney well in advance.

What if the management board changes after the end of the financial year?

The TPR form must be signed by a person holding the relevant position on the date of submission, rather than during the year to which the form relates. Consequently, a person who was not a management board member during the reporting period may sign the TPR form. In such cases, the new management board member should review the Local File and the information used to prepare the form before signing it.

What are the consequences?

A TPR form signed by an unauthorized person (e.g. a commercial proxy (prokurent) or an accountant holding a UPL-1 power of attorney) is subject to a formal defect. The tax authority may conclude that the reporting obligation has not been properly fulfilled, which in practice may require the form to be resubmitted by an authorized person, preferably before the statutory deadline.

The consequences under fiscal penal law may be considerably more serious. Pursuant to Article 80e of the Polish Fiscal Penal Code, failure to submit the TPR form or reporting information inconsistent with the local transfer pricing documentation or the actual circumstances is punishable by a fine of up to 720 daily rates. Late submission of the TPR form is punishable by a fine of up to 240 daily rates.

The amount of each daily rate is determined by the court, taking into account, among other factors, the offender’s income and financial circumstances. With the minimum monthly wage set at PLN 4,806 in 2026, the theoretical maximum fine calculated on the basis of 720 daily rates exceeds PLN 46 million.

Liability under fiscal penal law is personal. It may apply to individuals responsible for submitting the TPR form or reporting incorrect information. Depending on the circumstances, this may include a management board member or a professional representative.

Irrespective of fiscal penal liability, a challenge to the arm’s length nature of related-party transactions may result in an upward adjustment of taxable income and the imposition of an additional tax liability under the Polish Tax Ordinance. The standard rate of this additional liability is generally 10% of the relevant assessment base and may be doubled or even tripled in certain circumstances.

It is worth noting that the original version of the deregulation bill published in March 2026 provided for new fiscal penal sanctions relating to defective transfer pricing documentation. These proposals were abandoned following public consultations, and the legislation ultimately adopted does not introduce changes to the Fiscal Penal Code in this respect.

TPR for 2026: will the process be easier?

One of the most significant changes will be the removal of the closed list of persons authorized to sign the TPR form. Once the new provisions enter into force, the form may be signed in accordance with the general rules applicable to tax returns, enabling broader use of the UPL-1 power of attorney for signing tax returns.

The key changes concerning TPR submissions are summarized below:

The approach to the statement concerning the Local File will also change. The original version of the March 2026 bill proposed transferring the statement from the TPR form to the local transfer pricing documentation and introducing new sanctions in connection with that statement. This proposal was abandoned during the legislative process, and the version signed by the President provides for the complete abolition of the statement.

Will this make compliance easier? Not necessarily. Abolishing the statement does not eliminate the requirement to conduct transactions on arm’s length terms or to prepare transfer pricing documentation accurately and within the statutory deadline. Only the formal obligation to submit the statement will be removed, while the underlying responsibilities will remain.

The changes concerning the signing of TPR forms have completed the parliamentary legislative process, and the amendment has been signed by the President and is awaiting publication in the Journal of Laws. The new rules are intended to apply to TPR forms submitted for the tax year ending on 31 December 2026, meaning that the first relevant filing deadline will be 30 November 2027.

Summary

As the deadlines for fulfilling transfer pricing documentation and reporting obligations for 2025 approach, taxpayers should:

• complete the Local File before submitting the TPR form and verify its consistency with the actual circumstances, financial statements and CIT return;
• reconcile the data reported in the TPR form with the transfer pricing documentation, particularly transaction values, transfer pricing methods and the results of benchmarking or compliance analyses;
• determine who will sign the TPR form and appropriately document the designation of a management board member;
• verify the UPL-1 power of attorney in the e-Deklaracje system and ensure that the form can be signed and submitted electronically.

The 2026 filing season will be the last period in which the existing TPR signing rules apply. Starting with TPR forms for 2026, the rules are expected to be simplified: the range of persons authorized to sign the form will be expanded, and the statement confirming the preparation of the Local File and the arm’s length nature of transfer prices will be abolished.

However, this does not mean that transfer pricing compliance obligations will be reduced. The accuracy of the documentation and consistency between the information reported in the TPR form and the actual circumstances will remain essential.

Need support with the TPR for 2025 or a plan of action for 2027?

Our tax advisers can prepare local transfer pricing documentation, reconcile it with the data reported in the TPR and, subject to the appropriate power of attorney, sign and submit the information on your behalf.