Transfer pricing in Poland

published on 11 July 2023

The number of tax investigations into transfer pricing is growing every year. Transactions with associated enter­prises are at the centre of revenue authorities’ interests. The authorities’ activity and number of ins­pec­tions slightly dropped during the pandemic, but we noticed a major increase in the number of inspections and tax assessments in 2022. The revenue authorities are also increasingly more effective at their work. A number of legislative changes have let them easily and quickly pick up taxpayers showing an increased risk of irregu­la­ri­ties. Therefore, transfer pricing remains one of the greatest challenges for Polish taxpayers. We recommend being up to date with the legislation and duly fulfilling transfer pricing obligations. In order to help you stay up-to-date with the current transfer pricing obligations, Rödl & Partner’s experts have drawn up a brief and easy-to-read brochure on documentation and reporting obligations as well as sanctions related to transfer pricing. You can find the brochure on our website.