• Polski
  • Preparation of transfer pricing documentation

    The preparation and possession of transfer pricing documentation for controlled transactions, i.e. those carried out between related parties, is one of the main obligations under the regulations governing the transfer pricing matter.

    Intra-group transactions whose value exceeds the statutory thresholds in a tax year, i.e. PLN 10,000,000 for commodity and financial transactions and PLN 2,000,000 for service and other transactions, are subject to the obligation to prepare transfer pricing documentation.

    Within the types of documentation, the legislator has distinguished the following types:

    • local documentation so-called local file,
    • group documentation so-called master file.
    Who is it for?
    • Do you run a capital group with intra-group transactions?
    • A new transaction is planned within your capital group?
    • Have you carried out a reorganization within your capital group?
    • Your company is part of an international group of companies performing intra-group transactions?
    Our support scope:
    • Preparation of transfer pricing documentation.
    • Comprehensive analysis of the client's transfer pricing obligations.
    • Identification of related parties.
    • Identification of transactions.
    • Verification of marketability of transaction terms.
    • Ongoing advice on transfer pricing.

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