Poland published the updated consolidated text of the transfer pricing regulations related to corporate income tax in the Official Gazette on 8 April 2025, reflecting the provisions which have been in effect from 21 March 2025. The provisions of the regulation apply to information on transfer pricing submitted for the tax year beginning after 31 December 2021.
The Regulation specifies the detailed scope of data and information as well as the content of the declaration included in the transfer pricing information concerning corporate income tax along with explanations regarding how it is to be prepared.
Transfer pricing information includes:
- Indication of: a) the authority to which the transfer pricing information is submitted, by specifying the name of the head of the tax office,
b) the purpose of submitting the transfer pricing information, by indicating whether it is submitted for the first time or is a correction,
c) the period for which the transfer pricing information is submitted, by specifying the relevant year. - Identification data of the entity to which the transfer pricing information pertains, including:
a) full name,
b) country or territory of the registered office or management,
c) tax identification number (NIP), and if unavailable – another identification number along with the type and the country or territory of issuance,
d) main activity code according to the Polish Classification of Activities (PKD),
e) category of related entity in accordance with Article 11t(1) of the Act,
f) (repealed). - General financial information of the entity, including values of financial indicators measuring its financial situation.
- Information on related entities and controlled transactions conducted with them by the reporting entity, including:a) groups of categories and categories of controlled transactions and the subject of those transactions,
b) types of intangible assets in case of controlled transactions involving provision or use of such assets,
c) type of remuneration due for restructuring, in case of restructuring transactions as defined in § 2(1) of the Regulation of the Minister of Finance of 21 December 2018 on Transfer Pricing in the Scope of Corporate Income Tax (Journal of Laws of 2023, item 1129),
d) type and percentage of interest resulting from a partnership agreement (not being a legal person), joint venture agreement, or a similar agreement, as well as the value of contributions made by each partner and the total value of all contributions,
e) value of controlled transactions, and for financing, guarantees, liquidity management, and deposits additionally:
– capital amount or guaranteed obligation,
– amount of debt,
– transaction currency,
– interest amount and additional fees (if applicable), or remuneration for guarantees,
f) information on transfer pricing adjustments as per Article 11e of the Act,
g) information on compensations in accordance with § 9 of the Regulation of 21 December 2018,
h) information on exemption from the obligation to prepare local transfer pricing documentation under Article 11n(1)–(2) of the Act,
i) type of transaction,
j) country or territory of the counterparty’s residence, registered office or management, and transaction value attributable to that location,
k) (repealed),
l) transaction value attributable to the counterparty and their identification data, including name and NIP or PESEL number, or, if unavailable, another identifier with its type and the issuing country or territory, for transactions referred to in Article 11g(1) of the Act. - Information on applied transfer prices and verification methods, including:
a) the method selected for transfer price verification,
b) data on applied transfer pricing, including:
– price amount,
– currency and unit of measure, if required by the selected method or the nature of the transaction,
– financial indicator used for verification, if required,
c) data on transfer pricing analysis, including:
– method of verification, including data sources and type of comparison,
– tested party selection, criteria for selecting comparables, adjustments made, and financial indicator used,
– outcome of the analysis. - Additional information or explanations regarding items 2–5, including:
a) for financing, guarantees, liquidity, or deposits:
– interest type and rate, possibly indicating interbank base rate and margin,
– data sources used and analysis results,
b) for intangible assets:
– method and amount of fee calculation,
– data sources used and analysis results. - Declarations, including:
a) “Pursuant to Article 11t(2)(7) of the Act of 15 February 1992 on Corporate Income Tax, I declare that the local transfer pricing documentation has been prepared in accordance with the actual state of affairs, and that the transfer prices covered by this documentation have been determined under conditions that would have been agreed upon by unrelated entities.” – in the case of controlled transactions under Article 11t(1)(1),
b) “Pursuant to Article 11t(2)(7) of the Act of 15 February 1992 on Corporate Income Tax, I declare that the local transfer pricing documentation has been prepared in accordance with the actual state of affairs, and that the prices covered by this documentation have been determined under conditions that would have been agreed upon by unrelated entities having no residence, registered office or management in a territory or country applying harmful tax competition.” – in the case of transactions other than controlled transactions under Article 11t(3).
Transfer pricing documentation requirements
Polish taxpayers are required to prepare transfer pricing documentation if the transaction value surpasses PLN 10,000,000 for commodity or financial transactions or PLN 2,000,000 for service and other types of transactions.
Transactions with entities from tax havens, as outlined by the Regulations of the Minister of Finance, require documentation for amounts exceeding PLN 2,500,000 for financial transactions and PLN 500,000 for non-financial transactions.
Exemptions from transfer pricing documentation obligations
Controlled transactions between Polish entities may be exempt from transfer pricing documentation if certain conditions are met, such as neither party reporting tax losses. Even without local documentation, taxpayers must submit a TP-R form with simplified reporting on intercompany transactions.
