{"id":3488,"date":"2025-10-31T12:59:47","date_gmt":"2025-10-31T11:59:47","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3488"},"modified":"2025-11-05T13:44:02","modified_gmt":"2025-11-05T12:44:02","slug":"zbliza-sie-termin-na-zlozenie-informacji-tpr-c-za-2024-rok","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/10\/31\/zbliza-sie-termin-na-zlozenie-informacji-tpr-c-za-2024-rok\/","title":{"rendered":"Zbli\u017ca si\u0119 termin na z\u0142o\u017cenie informacji TPR-C za 2024 rok"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong><strong><strong><strong>Zbli\u017ca si\u0119 termin na z\u0142o\u017cenie informacji TPR-C za 2024 rok<\/strong><\/strong><\/strong><\/strong>&nbsp;<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2025-10-31T12:59:47+01:00\">\n\t\t31 pa\u017adziernika, 2025 12:59 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/08\/jakub-zerdzicki-heiYgqp0Tsk-unsplash-scaled.jpg\" class=\"wp-image-3348 is-cropped\" width=\"2560\" height=\"1708\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/08\/jakub-zerdzicki-heiYgqp0Tsk-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/08\/jakub-zerdzicki-heiYgqp0Tsk-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/08\/jakub-zerdzicki-heiYgqp0Tsk-unsplash-1280x854.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/08\/jakub-zerdzicki-heiYgqp0Tsk-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/08\/jakub-zerdzicki-heiYgqp0Tsk-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/08\/jakub-zerdzicki-heiYgqp0Tsk-unsplash-1536x1025.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/08\/jakub-zerdzicki-heiYgqp0Tsk-unsplash-2048x1366.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/08\/jakub-zerdzicki-heiYgqp0Tsk-unsplash-512x342.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#sposoby\" class=\"toc__link js-toc-link\">Istota TPR-C<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#amortyzacja\" class=\"toc__link js-toc-link\">Kto musi z\u0142o\u017cy\u0107 TPR-C?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#TPR\" class=\"toc__link js-toc-link\">Kto podpisuje TPR-C?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#rynkowo\u015b\u0107\" class=\"toc__link js-toc-link\">O\u015bwiadczenie o rynkowo\u015bci \u2013 istotne ryzyko dla kierownictwa<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#nowe\" class=\"toc__link js-toc-link\">Kluczowe terminy dla obowi\u0105zk\u00f3w TP za 2024 rok<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#podsumowanie\" class=\"toc__link js-toc-link\">Podsumowanie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Nasze wsparcie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\"><strong>Do <strong>1 grudnia 2025 r.<\/strong> (dla podmiot\u00f3w, kt\u00f3rych rok podatkowy pokrywa si\u0119 z kalendarzowym) mija termin na z\u0142o\u017cenie informacji o cenach transferowych <strong>TPR-C<\/strong> za 2024 rok. Obowi\u0105zek ten dotyczy wielu przedsi\u0119biorstw dokonuj\u0105cych transakcji z podmiotami powi\u0105zanymi, a tak\u017ce wybranych transakcji z kontrahentami z tzw. raj\u00f3w podatkowych.<\/strong><\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"sposoby\" class=\"heading h-24\"><strong><strong>Istota TPR-C<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"text\">Formularz <strong>TPR-C<\/strong> (dla podatnik\u00f3w CIT) jest szczeg\u00f3\u0142ow\u0105 informacj\u0105 o cenach transferowych oraz warunkach transakcji zawieranych mi\u0119dzy podmiotami powi\u0105zanymi.<\/p>\n\n\n\n<p class=\"has-16-font-size\">Zawiera m.in.:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">dane identyfikacyjne podatnika i podmiot\u00f3w powi\u0105zanych,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">informacje finansowe,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">opis transakcji kontrolowanych, metod weryfikacji cen i analiz por\u00f3wnawczych,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">o\u015bwiadczenie o sporz\u0105dzeniu lokalnej dokumentacji cen transferowych zgodnie ze stanem rzeczywistym i o rynkowo\u015bci stosowanych cen.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Od 2022 roku o\u015bwiadczenie o rynkowo\u015bci cen nie jest ju\u017c sk\u0142adane w osobnym dokumencie \u2014 stanowi integraln\u0105 cz\u0119\u015b\u0107 formularza TPR.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"amortyzacja\" class=\"heading h-24\"><strong>Kto musi z\u0142o\u017cy\u0107 TPR-C?<\/strong><\/h2>\n\n\n\n<p>Obowi\u0105zek dotyczy podmiot\u00f3w:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">kt\u00f3re <strong>zawieraj\u0105 transakcje z podmiotami powi\u0105zanymi<\/strong> przekraczaj\u0105ce ustawowe progi dokumentacyjne,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">kt\u00f3re realizuj\u0105 <strong>transakcje z podmiotami z raj\u00f3w podatkowych<\/strong>,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">kt\u00f3re realizuj\u0105 <strong>transakcje krajowe zwolnione z obowi\u0105zku dokumentacyjnego<\/strong>, je\u015bli obie strony wykaza\u0142y zysk.<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"TPR\" class=\"heading h-24\"><strong>Kto podpisuje TPR-C?<\/strong><\/h2>\n\n\n\n<p>Zgodnie z przepisami, informacja TPR-C jest podpisywana przez <strong>kierownika jednostki<\/strong> w rozumieniu ustawy o rachunkowo\u015bci. W przypadku zarz\u0105du wieloosobowego podpis sk\u0142ada osoba wyznaczona spo\u015br\u00f3d jego cz\u0142onk\u00f3w.<\/p>\n\n\n\n<p>Nie jest dopuszczalne podpisanie TPR przez pe\u0142nomocnika \u2013 z wyj\u0105tkiem <strong>doradcy podatkowego, adwokata, radcy prawnego lub bieg\u0142ego rewidenta<\/strong>.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"rynkowo\u015b\u0107\" class=\"heading h-24\"><strong>O\u015bwiadczenie o rynkowo\u015bci \u2013 istotne ryzyko dla kierownictwa<\/strong><\/h2>\n\n\n\n<p class=\"text\">Podpisuj\u0105c TPR, kierownik jednostki sk\u0142ada o\u015bwiadczenie, \u017ce ceny transferowe zosta\u0142y ustalone na warunkach rynkowych. W razie podania nieprawdy gro\u017c\u0105 sankcje na podstawie kodeksu karnego skarbowego \u2014 nawet do <strong>720 stawek dziennych<\/strong> grzywny. <\/p>\n\n\n\n<p class=\"has-16-font-size\">Dlatego tak wa\u017cne jest, by przed z\u0142o\u017ceniem TPR upewni\u0107 si\u0119, \u017ce transakcje zosta\u0142y prawid\u0142owo udokumentowane, a analizy por\u00f3wnawcze potwierdzaj\u0105 ich rynkowy charakter.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"nowe\" class=\"heading h-24\"><strong>Kluczowe terminy dla obowi\u0105zk\u00f3w TP za 2024 rok<\/strong><\/h2>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><strong>do ko\u0144ca 10. miesi\u0105ca<\/strong> po zako\u0144czeniu roku podatkowego \u2013 przygotowanie lokalnej dokumentacji (local file),<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>do ko\u0144ca 11. miesi\u0105ca<\/strong> \u2013 z\u0142o\u017cenie informacji TPR-C,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>do ko\u0144ca 12. miesi\u0105ca<\/strong> \u2013 przygotowanie dokumentacji grupowej (master file).<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Dla wi\u0119kszo\u015bci podatnik\u00f3w CIT termin ten up\u0142ywa <strong>1 grudnia 2025 r.<\/strong><\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"podsumowanie\" class=\"heading h-24\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n\n<p>Zbli\u017caj\u0105cy si\u0119 termin z\u0142o\u017cenia TPR-C to moment, by zweryfikowa\u0107 kompletno\u015b\u0107 dokumentacji cen transferowych i upewni\u0107 si\u0119, \u017ce wszystkie dane w informacji s\u0105 zgodne ze stanem faktycznym.<\/p>\n\n\n\n<p>Przygotowanie TPR-C nie powinno by\u0107 jedynie formalno\u015bci\u0105 \u2013 to kluczowy element potwierdzaj\u0105cy rynkowo\u015b\u0107 rozlicze\u0144 z podmiotami powi\u0105zanymi i minimalizuj\u0105cy ryzyko odpowiedzialno\u015bci po stronie kierownictwa.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie\" class=\"heading h-24\">Nasze wsparcie<\/h2>\n\n\n\n<p>Sprawd\u017a nasze us\u0142ugi podatkowe, oraz p\u0142acowo-kadrowe jakie \u015bwiadczymy dla naszych klient\u00f3w. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.<\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Zajmujemy si\u0119 prowadzeniem bie\u017c\u0105cych rozlicze\u0144 podatkowych.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"tax-compliance\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" 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