In what form should a declaration by the board of directors on the preparation of local transfer pricing documentation and on the market level of transfer pricing be submitted?

A declaration that local transfer pricing and market level transfer pricing documentation has been prepared is to be submitted by electronic means of communication in accordance with the provisions of the Tax Ordinance.

The declaration of the management board should be submitted to the address of the tax office’s electronic inbox via the ePUAP Electronic Platform for Public Administration Services (https://epuap.gov.pl/wps/portal).  It is not allowed to submit the declaration in paper form.