Poland: Preparation of transfer pricing documentation | KPMG | GLOBAL
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Poland: Guidance on preparation of transfer pricing documentation

Poland: Preparation of transfer pricing documentation

The Minister of Finance in January 2018 issued a general interpretation of tax law provisions regarding the requirements to prepare documentation of transactions concluded between related parties—that is, transfer pricing documentation.


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The general interpretation (DCT.8201.1.2018) addresses:

  • The method of determining the documentation threshold for transactions of a “single kind” or other events of a single kind
  • The method for determining the documentation threshold for transactions concluded with different or various related parties
  • The requirement to prepare tax documentation
  • The determination of types of transactions—emphasizing the importance of taxpayer classification of transactions of a “single kind”  


For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services in Poland:

Jacek Bajger | +48225281173 | jbajger@kpmg.pl


Read a February 2018 report (Polish) [PDF 400 KB] and (English) [PDF 502 KB] prepared by the KPMG member firm in Poland

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