{"id":100032,"date":"2026-09-10T12:00:00","date_gmt":"2026-09-10T10:00:00","guid":{"rendered":"https:\/\/krs-adwokaci.pl\/?krs-import=cenytransferowe"},"modified":"2026-10-26T09:45:40","modified_gmt":"2026-10-26T08:45:40","slug":"cenytransferowe","status":"publish","type":"page","link":"https:\/\/krs-adwokaci.pl\/en\/cenytransferowe\/","title":{"rendered":"Ceny transferowe \u0141\u00f3d\u017a"},"content":{"rendered":"
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KRS Law Firm \u00b7 Tax Optimisation<\/p>\n<\/div><\/div>\n\n

Transfer Pricing Documentation \u2014 We Will Handle It for You<\/h1><\/div><\/div>\n\n

Our firm specialises in preparing transfer pricing documentation.<\/p>\n<\/div><\/div>\n<\/div>\n\n

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\"Dokumenty<\/span><\/div>\n<\/div>\n<\/div>\n\n
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Practice Area<\/p>\n<\/div><\/div>\n\n

Tax Optimisation \u2192<\/a><\/p>\n<\/div><\/div>\n<\/div>\n\n

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See Also<\/p>\n<\/div><\/div>\n\n

Expansion Tax Relief<\/a>  \u00b7   Expansion Tax Relief for Online Shops<\/a>  \u00b7   Estonian CIT<\/a>  \u00b7   R&D Tax Relief \/ IP Box<\/a>  \u00b7   Family Foundations<\/a><\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n

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01<\/p>\n<\/div><\/div>\n\n

Preparing Transfer Pricing Documentation<\/h2><\/div><\/div>\n<\/div>\n\n
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KRS Law Firm prepares transfer pricing documentation. Our team\u2019s experience helps minimise the risk of punitive tax rates and fines in the event of an audit. We offer solutions tailored to each case, taking account of the industry\u2019s specific characteristics.<\/p>\n

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02<\/p>\n<\/div><\/div>\n\n

The Documentation Requirement<\/h2><\/div><\/div>\n<\/div>\n\n
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The obligation to prepare tax documentation follows directly from the income tax legislation. Related parties must prepare electronic local transfer pricing documentation for each tax year to demonstrate that their transfer prices reflect terms that independent parties would have agreed.<\/p>\n

Local Transfer Pricing Documentation<\/strong> is prepared for a homogeneous controlled transaction whose value exceeds the following documentation thresholds in the tax year:<\/p>\n

1)\u00a0 PLN 10,000,000<\/strong> \u2014 for transactions involving goods;
2) \u00a0PLN 10,000,000<\/strong> \u2014 for financial transactions;
3) \u00a0PLN 2,000,000<\/strong> \u2014 for service transactions;
4) \u00a0PLN 2,000,000<\/strong> \u2014 for transactions other than those specified in points 1\u20133.<\/p>\n

Different transaction value limits apply to transactions with entities in jurisdictions practising harmful tax competition.<\/strong> For controlled transactions with a party resident, registered or managed in a territory or country practising harmful tax competition, or with a foreign permanent establishment located there, the documentation threshold is:<\/p>\n

1) PLN 2,500,000<\/strong> \u2014 for financial transactions;
2) PLN 500,000<\/strong> \u2014 for transactions other than financial transactions<\/p>\n

It should be noted that the value of a controlled transaction<\/strong>corresponds to:<\/p>\n

1)\u00a0the principal amount<\/b> \u2014 for a loan, credit facility or deposit;
2)\u00a0the nominal value<\/b> \u2014 for a bond issue;
3)\u00a0the guaranteed amount <\/b>\u2014 for a surety or guarantee;
4)\u00a0the value of allocated revenue or costs<\/b> \u2014 when attributing income or loss to a foreign permanent establishment;
4a)\u00a0the total value of contributions to a partnership without legal personality<\/b> \u2014 for that partnership agreement;
5)\u00a0the value appropriate to the particular controlled transaction<\/b> \u2014 for other transactions.<\/p>\n