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PolandPodatki.gov.pl

New TPR Q&A edition, online KAS contact and APA conference announced

KAS added three 26 October items: the seventh TPR Q&A on transfer-pricing reporting, a contact channel for tax and customs questions, and a 17 November conference marking 20 years of APA in Poland.

By Taxxa AI OyPublished 27 October 2026

Tax

Industry: Across industries

Krajowa Administracja Skarbowa has published the seventh edition of the Informator TPR, the questions and answers on transfer-pricing reporting.Podatki The 26 October 2026 teaser describes it as an updated set of answersPodatki on obligations concerning the informacja o cenach transferowych (TPR)Podatki. The teaser does not state which tax year the seventh edition covers and does not summarise individual questions.

The TPR return covers controlled transactions with related parties. It is filed on form TPR-C for corporate income tax or TPR-P for personal income tax; the previous Q&A edition concerned forms TPR-C(5) and TPR-P(5) under the templates for a tax year starting after 31 December 2022. The detailed data scope is set by the Regulation of the Minister of Finance of 29 August 2022 on transfer-pricing information for corporate income tax, issued under Article 11t(8) of the Corporate Income Tax Act. Electronic TPR templates are filed through the e-Deklaracje gateway, and the form can also be completed online in e-Urząd Skarbowy. The questions-and-answers compilation is for information only and constitutes neither a general interpretation of tax law nor tax explanations (objaśnienia podatkowe) within the meaning of the Ordynacja podatkowa.Podatki

Also dated 26 October 2026, the feed added an online conference entitled “20 lat APA w Polsce”.Podatki The teaser looks back on twenty years of uprzednie porozumienia cenowePodatki and invites participants to discuss the future of transfer pricing at an online conference on 17 November 2026Podatki. The teaser gives no agenda, time or registration terms. The possibility of concluding advance pricing agreements was introduced into the Polish legal order in 2006Podatki, and the June 2026 KAS statistical report covers the years 2006–2025.

An uprzednie porozumienie cenowe is a decision confirming that the transfer price of a controlled transaction was set on terms that unrelated parties would have agreed. The Head of Krajowa Administracja Skarbowa issues it on application by the domestic related party taking part in the controlled transaction. The agreement identifies in particular the covered transaction and the participating related parties, their functional profile of functions, risks and assets, the transfer-price verification method, the price calculation method, the critical assumptions, and the scope of information for the agreement-implementation report.

The same 26 October 2026 feed added online contact with Krajowa Administracja Skarbowa on tax and customs questions.Podatki The teaser title itself states the channel (online) and the subject (taxes and customs); it gives no hours or procedural detail.

Taxpayers preparing a TPR return consult the seventh Informator edition when completing the form for the relevant year, keeping in mind its information-only statusPodatki. Those interested in pricing agreements reserve 17 November 2026 for the online conferencePodatki and follow the full announcement for the programme and registration. Tax and customs questions go through the indicated online contact channel.

Legal basis: Article 11t of the Corporate Income Tax Act and the Regulation of the Minister of Finance of 29 August 2022 on transfer-pricing information for that tax, and Division III of the Act of 16 October 2019 on the resolution of double-taxation disputes and the conclusion of advance pricing agreements, where Article 81 defines the uprzednie porozumienie cenowe and Article 83 provides for its issue by the Head of Krajowa Administracja Skarbowa.

Consult the seventh Informator TPR when preparing the TPR return, use the online KAS contact for tax and customs questions, and reserve 17 November 2026 for the APA conference.

Sources