• Preparation of transfer pricing information

    • Support in fulfilling the obligations regarding the preparation of transfer pricing information (TP-R)
    • Preparation of complete transfer pricing information based on source materials (contracts, invoices, calculations of remuneration, etc.) or transfer pricing documentation provided to us by the taxpayer
    • Preparation of complete transfer pricing information based on the transfer pricing documentation developed by us (link to the tab on transfer pricing documentation)
  • Verification of transfer pricing information

    • Support in verifying the correctness and completeness of the transfer pricing information prepared by the taxpayer
  • Process automation - Smart.TP-R MDDP application

    • Implementation of the Smart.TP-R application – enabling automation and acceleration of the filling process and then submitting transfer pricing information to National Revenue Administration (link to the tab about the Smart.TP-R application)
    • Improvement of the tax information management process by configuring and providing an administrative panel enabling access to all complex transfer pricing information, its editing and replication for the purposes of information submitted in future tax years,
    • Due diligence by archiving complex transfer pricing information for the purposes of any tax audit
    • Additionally, the option of integration with the Smart.TP application enabling the creation of automatic transfer pricing documentation (link to the Smart.TP application tab)

As of 2020, Polish taxpayers will have to provide the National Revenue Administration with a new declaration – TP-R form (transfer pricing information). Given the scope of the detailed data and information to be reported as part of transfer pricing information, from the perspective of tax authorities it will be an ideal tool for identifying transactions that will later be verified during a tax audit.


The TP-R form must contain very detailed information (including very specialized transfer pricing data) including, among others: values ​​of financial indicators measuring the taxpayer’s financial position, information on related entities and controlled transactions, information on the transfer pricing method used for verification of the market price as part of the transactions subject to inspection and the results of comparative analyses.


Therefore, it may be very difficult for taxpayers to correctly fill in and submit transfer pricing information. It should also be noted that the lack of preparation of the TP-R form, submitting a false declaration or submitting it after the deadline exposes the taxpayer to severe tax sanctions: potentially up to PLN 20 million. Therefore, it is necessary to exercise due diligence in properly fulfilling all TP-R reporting obligations.


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