Problems with the TPR form
Digitalisation is affecting more and more areas of our lives. It is no different in the tax sphere. TPR forms for transfer pricing reporting, because a few words about it today, are, as of those for 2022, filed as online forms. Nevertheless, despite the obvious benefits of digitisation, taxpayers often encounter various problems, particularly technical ones, when filing the indicated form in the new form.
New form of TPR filing
One of the more significant challenges faced by users of the new tool provided by the Ministry of Finance was the complications hindering the process of filing these forms. Unfortunately, unexpected technical problems related to accessing the service, especially at the critical moment, i.e. just before the deadline for their submission, caused a lot of excitement for taxpayers, and not necessarily good ones.
Reported difficulties included, but were not limited to, problems accessing the tool due to system overloads, as well as users being ejected from the tool when completing forms.
System errors added to the complexity and time-consuming process of discharging the responsibilities in question. At times when every minute was at a premium, these problems required additional resources or time to ensure that all required documents were submitted on time.
Problems with visualising and filling in the form
Bearing in mind that the forms are also drawn up by the tool in question in addition to their submission, another challenge faced by those responsible for submitting the form in question was the filling of the form itself.
In some cases, due to access problems with the tool, the forms had to be opened in programs as basic as notepad and modified there.
Verification
The lack of ability to visualise the TPR forms once they have been submitted cannot be overlooked. The lack of this functionality makes it difficult to identify errors in submitted forms or mistakes in their submission, including simply not making it easy to verify the correctness and completeness of the information submitted.
Required UPL-1
Due to the introduction of the statement on the marketability of prices between related parties in the TPR form, the person authorised to sign the TPR must have a UPL-1 power of attorney to sign electronic documents. It is not possible for a person without such authorisation to sign the indicated form. Importantly, such authorisation should be registered by the Tax Office at the time the form is submitted. We would also like to point out that in a situation, in which a person without a Polish PESEL number is responsible for signing the TPR, it is additionally necessary to apply for its assignment in order to prepare the UPL-1, and only after its registration by the Tax Office will it be possible to submit the TPR.
Let us point out that, in connection with the above obligation, it was not uncommon for a member of the management board to have to grant himself this power of attorney.
Will the above mistakes/difficulties be resolved? We do not know, but we can help with the proper preparation of the forms, with which it is certainly not worth waiting until the last minute. We encourage you to contact us to prepare the documentation as early as possible to save yourself unnecessary emotions before the deadline.