Poland: Transfer pricing reporting changes

Draft decrees change the scope of data and information required to be disclosed via transfer pricing reports

Draft decrees change scope of information disclosed via transfer pricing reports

The Minister of Finance on 25 April 2022 published draft decrees changing the scope of data and information required to be disclosed via transfer pricing reports.

The changes include measures:

  • Limiting the scope of transfer pricing information provided by entities exempt from the obligation to prepare the Local file, yet required to prepare transfer pricing reports
  • Clarifying the content of the entity's declaration that the Local file has been prepared in accordance with the facts, and that the transfer prices are set on an arm’s length basis

Read a May 2022 report prepared by the KPMG member firm in Poland


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