A decree on information to be included in statutory transfer pricing documentation concerning taxpayer transactions with related parties entered into force on 3 October 2017. It lays down a detailed content that must be included in the transfer pricing documentation as of 1 January 2017 in accordance with the amended rules. Specific information that the taxpayer must include in their transfer pricing documentation includes information about the local file, the benchmarking study and the master file.
Related Posts
Poland: Senate passes various VAT changes
February 19, 2025
Poland’s Senate has approved several VAT amendments, including extending the reverse charge mechanism for gas, electricity, and greenhouse gas services and maintaining an 8% reduced VAT rate for certain agricultural goods. Additional VAT
Read More
Poland to consult R&D tax relief under Pillar Two GloBE Rules
February 18, 2025
The Ministry of Finance announced that it will hold consultations on the direction of modifications to the research and development (R&D) tax relief in the context of the Pillar Two GloBE Rules on 21 February 2025. Registrations for
Read More Andorra considers signing tax treaty with Poland
February 07, 2025
Andorran and Polish officials convened on 3 February 2025, where Andorra expressed interest in negotiating an income tax treaty with Poland. This follows that Poland has announced the removal of Andorra from its list of non-cooperative tax
Read More
Poland: Parliament passes bill on VAT changes, expands excise duty to nicotine products
February 04, 2025
Poland’s lower house of Parliament (Sejm) has passed a bill delaying changes to VAT rates during its January 22-24, 2025 sittings. The Sejm also extended the reverse charge mechanism to gas, electricity and services associated with the transfer
Read More Poland ends application of 1978 COMECON treaty
February 04, 2025
Poland has terminated the COMECON Income and Capital Tax Treaty (Companies) (1978) on 8 January 2025. This agreement, signed on 19 May, 1978, in Ulaanbaatar, was established under the former Council for Mutual Economic Assistance (CMEA)
Read More Poland: EU approves extension of VAT split payment system
January 27, 2025
The European Commission (EC) has published a proposal for a Council Implementing Decision on 14 January 2025, authorising Poland to extend its split payment system for VAT collection. After a period of a voluntary split payment system, Poland
Read More