This article is intended for taxpayers operating in Poland who are required, under Polish tax regulations, to submit transfer pricing information (TPR). Determining who is authorised to sign the TPR form is particularly important, as an incorrect signature may result in legal and tax consequences.
If you would like to learn more about the legal status of a procurist under Polish law, see our related article:
Prokura in Poland: What It Is and How It Works | Savesta Consulting
Key takeaways
In this article, we explain:
- who is authorised to sign the TPR form under Polish law,
- why a procurist is not entitled to do so,
- what risks may arise if the form is signed incorrectly.
Table of contents
Can a procurist sign transfer pricing information (TPR)?
In practice, many companies preparing transfer pricing documentation face the question of whether a procurist can sign the TPR form (transfer pricing information).
The answer is clear – no. Although a procurist has broad authority to represent a company, under Polish law they are not authorised to sign the TPR form.
This is important for every taxpayer subject to the obligation to submit transfer pricing information, as an incorrectly signed form may lead to legal and tax consequences.
Why can’t a procurist sign the TPR form?
A commercial proxy (prokura) grants the right to perform most legal actions on behalf of a company. However, a procurist is not a member of the company’s management body.
Signing the TPR form is a statutory obligation assigned to persons responsible for managing a legal entity. Therefore, this obligation cannot be delegated to a procurist solely due to their broad representative authority.
In other words, a prokura does not grant the right to sign transfer pricing information if such a possibility is not explicitly provided for in the law.
Who can sign the TPR form?
According to the provisions of the Polish Corporate Income Tax Act (CIT), the TPR form may only be signed by:
- an individual taxpayer, if the related entity is an individual;
- a representative of a foreign branch, where the business is conducted through a branch in Poland;
- the head of the entity or a designated member of the management body, where the entity is managed by a collective governing body.
The law also clearly states that the form cannot be signed by an ordinary proxy. An exception applies only to certain professional representatives as defined by law.
Is a procurist considered a company director?
No, a procurist is not considered a company director or a member of the management body. Although they may conclude contracts, represent the company in courts, before public authorities, and in relations with business partners, their authority derives from the granted commercial proxy rather than appointment to a management position.
Therefore, a procurist does not meet the legal requirements for persons authorised to sign the TPR form.
What are the risks if a procurist signs the TPR form?
If transfer pricing information is signed by a person who is not authorised to do so, the following risks may arise:
- doubts regarding the validity of the submission;
- the need to resubmit documentation;
- additional administrative burden;
- risk of tax disputes.
Therefore, before submitting the TPR form, it is important to ensure that it is signed by an authorised person.
Practical recommendation for companies
If your company is required to submit a TPR form, it is recommended to verify in advance who will sign it.
Even if a procurist represents the company on a daily basis and holds broad powers, the TPR form should be signed by a member of the management body or another person explicitly indicated in the regulations.
Proper signing of the form helps avoid formal errors and reduces tax risk.
Frequently Asked Questions
No. Under Polish law, a prokurist is not authorised to sign transfer pricing information (TPR). The form may only be signed by persons explicitly specified in the regulations.
The TPR form may be signed by the head of the legal entity or a designated member of the management body. In certain cases, it may also be signed by other persons specified in the Polish Corporate Income Tax Act (CIT).
Although a prokurist has broad authority to represent a company, they are not a member of its management body. Therefore, they do not meet the legal requirements for signing the TPR form.
No. A commercial proxy grants broad representation powers, but does not allow actions for which the law requires a specific authorised signatory.
If the TPR form is signed by an unauthorised person, doubts may arise regarding its validity, resubmission may be required, or tax disputes may occur.
Yes. Polish law provides an exception for certain professional representatives, such as attorneys, legal advisers, tax advisers, or auditors, provided statutory conditions are met.
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