On 25 April 2022, the Polish Ministry of Finance published a draft decree to change the scope of data and information to be disclosed via transfer pricing reports.
The changes introduced by the draft decree include limiting the scope of transfer pricing information provided by companies that are exempt from the obligation to prepare the Local File but are required to prepare transfer pricing reports, or clarifying the content of the company’s statement, that the Local File has been prepared according to the actual situation and that the transfer prices contained in this documentation have been determined on an arm’s length basis.
