Taxpayers obliged to prepare local transfer pricing documentation (or engaging in domestic transactions exempt from the documentation requirement) whose tax year coincides with the calendar year must remember the upcoming deadline for submitting the TPR for documentation prepared in 2024. For TPR information, this deadline falls in the 11th month after the end of the tax year, i.e. on 1 December 2025, taking into account the postponement of the date from Sunday.
In order to sign the TPR information, a UPL-1 power of attorney registered with the Tax Office is required.
Important!
Who signs the TPR and why is the UPL so important?
The TPR information must be signed by a person authorized to represent the entity. Most often, this person is a management board member, and if the entity is managed by a collective body - a designated member of that body. In the case of a related party being a foreign entrepreneur with a branch in Poland, this will be a person authorized by the foreign entrepreneur to represent him in the branch.
Regardless of the method of representation of the entity or the function performed, the person designated to sign the TPR must have a submitted power of attorney authorizing the signing of returns filed by electronic means (UPL-1). This means that if the TPR is filed by a management board member, that person must also hold a UPL-1 power of attorney granted by the company.
The role of the UPL-1 power of attorney in the TPR submission process
The UPL-1 power of attorney is indispensable, regardless of whether the TPR-C is to be signed by an attorney-in-fact or a management board member.
It should be emphasized that not every attorney-in-fact may sign the TPR-C – the exception applies only to persons holding appropriate professional qualifications:
- attorney-at-law
- legal counsel
- tax advisor
- statutory auditor
The UPL-1 must be filed with the Tax Office before the submission of the TPR, and the person signing must hold a qualified electronic signature as well as a PESEL or NIP number. Without these elements, signing the form will be ineffective.
Registration of UPL-1
It is crucial that the power of attorney is submitted to the competent Tax Office and registered. The Tax Office must record the power of attorney in its register – only then does the person indicated in the form obtain the formal right to sign electronic documents on behalf of the taxpayer.
The very structure of the UPL-1 form provides that a power of attorney to sign tax returns may be granted for a fixed term or indefinitely. Once registered, the power of attorney to sign returns generally remains valid until revoked by the taxpayer.
In practice, the UPL-1 registration procedure takes several days.
Conclusions
Key points to remember before submitting the TPR-C:
- Qualified electronic signature – required regardless of who signs the TPR-C
- PESEL or NIP number of the signatory – necessary for the effective signing of the document
- Submitted UPL-1 power of attorney – required both for an attorney-in-fact and for a management board member signing the document on behalf of the company
- The attorney must hold appropriate professional qualifications – only the following are acceptable: attorney-at-law, legal counsel, tax advisor, or statutory auditor
- The power of attorney must be submitted to the competent Tax Office and registered
- The UPL-1 must be submitted prior to the TPR-C submission – the power of attorney does not operate
