Poland’s Ministry of Finance (MoF) has published general interpretation no. DCT.8201.1.2018 regarding thresholds for the obligation to prepare transfer pricing documentation on 31st January 2018.

According to general interpretation No.DCT.8201.1.2018:

  • if revenue or costs are EUR 2 million up to EUR 20 million, the covered transaction threshold is EUR 50,000 plus EUR 5,000 per EUR 1 million of annual revenue over EUR 2 million;
  • if revenue or costs are over EUR 20 million up to EUR 100 million, the covered transaction threshold is EUR 145,000 plus EUR 45,000 per EUR 10 million of annual revenue over EUR 20 million;
  • if revenue or costs are over EUR 100 million, the covered transactions threshold is EUR 500,000.