{"id":3213,"date":"2023-07-24T11:18:18","date_gmt":"2023-07-24T09:18:18","guid":{"rendered":"https:\/\/krs-adwokaci.pl\/transfer-pricing-documentation\/"},"modified":"2026-05-15T18:00:40","modified_gmt":"2026-05-15T16:00:40","slug":"transfer-pricing-documentation","status":"publish","type":"page","link":"https:\/\/krs-adwokaci.pl\/en\/transfer-pricing-documentation\/","title":{"rendered":"Transfer pricing documentation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3213\" class=\"elementor elementor-3213 elementor-1371\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3e4d8efe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e4d8efe\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6d485a19\" data-id=\"6d485a19\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-27162456 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27162456\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1e993f7a\" data-id=\"1e993f7a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5d14e7c1\" data-id=\"5d14e7c1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-798d0949 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"798d0949\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">KRS Kancelaria<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-285715ba elementor-widget elementor-widget-spacer\" data-id=\"285715ba\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0d2cd4 elementor-widget elementor-widget-heading\" data-id=\"1b0d2cd4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><b>Transfer pricing documentation<\/b><br> - we will do it for you<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43a0a0f9 elementor-widget elementor-widget-text-editor\" data-id=\"43a0a0f9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Our law firm specializes in preparing transfer pricing documentation.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-275f417 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"275f417\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"#kontakt\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-right\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">LET'S TALK ABOUT COOPERATION<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6df07a93 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"6df07a93\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-down\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-243b4b38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"243b4b38\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-676c09a\" data-id=\"676c09a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7ba2d0a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ba2d0a1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-61b8cb9a\" data-id=\"61b8cb9a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59fb3ffe elementor-widget elementor-widget-image\" data-id=\"59fb3ffe\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"960\" height=\"1080\" src=\"https:\/\/krs-adwokaci.pl\/new\/wp-content\/uploads\/2023\/07\/half-bg-img-01a.jpg\" class=\"attachment-full size-full wp-image-380\" alt=\"\" srcset=\"https:\/\/krs-adwokaci.pl\/new\/wp-content\/uploads\/2023\/07\/half-bg-img-01a.jpg 960w, https:\/\/krs-adwokaci.pl\/new\/wp-content\/uploads\/2023\/07\/half-bg-img-01a-267x300.jpg 267w, https:\/\/krs-adwokaci.pl\/new\/wp-content\/uploads\/2023\/07\/half-bg-img-01a-910x1024.jpg 910w, https:\/\/krs-adwokaci.pl\/new\/wp-content\/uploads\/2023\/07\/half-bg-img-01a-768x864.jpg 768w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbf568 elementor-widget elementor-widget-text-editor\" data-id=\"bbf568\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Preparing transfer pricing documentation<\/strong><\/p>\n<p>The KRS Kancelaria prepares transfer pricing documentation. Thanks to the experience of our team, we will minimize the risk of a sanctioned tax rate and fine being imposed on you in the event of a possible inspection by administrative authorities in this respect. We offer solutions tailored to a specific case, including: specificity of the industry.<\/p>\n<\/p>\n<p><b>Obligation to prepare documentation<\/b><\/p>\n<p>The obligation to prepare tax documentation results directly from the regulations contained in the provisions of the income tax acts. The legislator explicitly states that &#8220;related entities are obliged to prepare local transfer pricing documentation for the tax year in electronic form in order to demonstrate that transfer prices have been set on terms that would be agreed between unrelated entities.<\/p>\n<p><strong>Local transfer pricing documentation<\/strong> is prepared for a controlled transaction of a homogeneous nature, the value of which exceeds the following documentation thresholds in the tax year:<\/p>\n<p>1) <strong>PLN 10,000,000<\/strong> \u2013 in the case of a goods transaction;<br \/>2) <strong>PLN 10,000,000<\/strong> \u2013 in the case of a financial transaction;<br \/>3) <strong>PLN 2,000,000<\/strong> \u2013 in the case of a service transaction;<br \/>4) <strong>PLN 2,000,000<\/strong> \u2013 in the case of a transaction other than that specified in points 1-3.<\/p>\n<p>Other transaction value limits apply to transactions concluded with <strong>entities in the so-called countries using harmful tax competition.<\/strong> In the case of controlled transactions with an entity having its place of residence, registered office or management in the territory or in a country applying harmful tax competition or a foreign establishment located in the territory or in a country applying harmful tax competition, the documentation threshold is:<\/p>\n<p>1) <strong>PLN 2 500 000<\/strong> &#8211; in the case of a financial transaction;<br \/>2) <strong>PLN 500,000<\/strong> &#8211; in the case of a transaction other than a financial transaction<\/p>\n<p>It should be noted that the <strong>value of the controlled transaction<\/strong> corresponds to:<\/p>\n<p>1) <b>capital value<\/b> &#8211; in the case of a loan, credit or deposit;<br \/>2) <b>nominal value<\/b> &#8211; in the case of a bond issue;<br \/>3) <b>guarantee sum<\/b> &#8211; in the case of a surety or guarantee;<br \/>4) <b>value of assigned revenues or costs<\/b> &#8211; in the case of assigning income (loss) to a foreign establishment;<br \/>4a) <b>the total value of contributions made to a company without legal personality<\/b> &#8211; in the case of an agreement of such a company;<br \/>5) <b>value specific to a given controlled transaction<\/b> &#8211; in the case of other transactions.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4729b32c\" data-id=\"4729b32c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-17bcfc6f elementor-widget elementor-widget-spacer\" data-id=\"17bcfc6f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c0bd931 elementor-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4c0bd931\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/krs-adwokaci.pl\/new\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\">\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">protect yourself against control<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">avoid sanctions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">entrust the task to specialists<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-928f06d elementor-widget elementor-widget-text-editor\" data-id=\"928f06d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><\/p>\n<p><b>Characteristics of connections<\/b><\/p><p>For the obligation to prepare tax documentation, the key issue is defining the concept of a&nbsp;<b><i>related entity.<\/i><\/b>&nbsp;The definition of related entities is included in the provisions of the Income Tax Act. Currently, within the meaning of the regulations, a related entity means:<\/p><p>a) entities of which one entity exercises significant influence over at least one other entity, or<\/p><p>b) entities over which it has significant influence:<\/p><p>&#8211; the same other entity or<\/p><p>&#8211; a spouse, relative or affinity up to the second degree of a natural person who exercises significant influence over at least one entity, or<\/p><p>c) a company that is not a legal person and its partner, or<\/p><p>d) a limited partnership, S.K.A., and its general partner, or<\/p><p>e) a general partnership and its partner, or<\/p><p>f) a taxpayer and his foreign establishment, and in the case of a tax capital group &#8211; the capital company included in it and its foreign establishment.<\/p><p><span style=\"letter-spacing: 0px;\"><br><\/span><\/p><p><span style=\"letter-spacing: 0px;\">&nbsp;<\/span><b style=\"letter-spacing: 0px;\">Protect yourself&nbsp; <span style=\"letter-spacing: 0px;\">against control<\/span><\/b><\/p>\n<p>Transfer pricing is currently one of the priority areas of control by administrative authorities. Secure your company today!<\/p>\n<p><span style=\"letter-spacing: 0px;\"><b>Protection&nbsp;<\/b><\/span><span style=\"letter-spacing: 0px;\"><b>against sanctionsi<\/b><\/span><\/p>\n<p><span style=\"letter-spacing: 0px;\">Did you know that the lack of transfer pricing documentation may result in a sanction rate of 50% and a fine of up to&nbsp;<\/span><span style=\"letter-spacing: 0px;\">PLN 1,700,000?<\/span><\/p>\n<p><span style=\"letter-spacing: 0px;\"><b>Entrust the task to&nbsp;<\/b><\/span><span style=\"letter-spacing: 0px;\"><b>specialists<\/b><\/span><\/p>\n<p><span style=\"letter-spacing: 0px;\">KRS Kancelaria is an experienced team of experts who will help you reduce the risk associated with transfer pricing control. Please contact us.<\/span><\/p>\n<p><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a5393bb elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"a5393bb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-789af441\" data-id=\"789af441\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19de2741 elementor-widget elementor-widget-spacer\" data-id=\"19de2741\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-758fec0e\" data-id=\"758fec0e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-39806ff2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39806ff2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-1493813b\" data-id=\"1493813b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53d471d elementor-widget elementor-widget-spacer\" data-id=\"53d471d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3802881b elementor-widget elementor-widget-text-editor\" data-id=\"3802881b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><b>Elements of tax documentation<\/b><\/p>\n<p>Tax regulations introducing the documentation obligation do not directly specify the template of transfer pricing tax documentation. However, the regulations specify permanent elements that the documentation should contain.<\/p>\n<p>First of all, the content of the documentation determines the description of the connections between entities.<\/p>\n<p>Next, it is necessary to describe the transaction, i.e. the functions to be performed by the entities participating in the transaction, taking into account which of the parties performs the more important functions. Under this point, participants should take into account the assets used and the risk taken, taking into account its distribution among the transaction participants.<br \/>The next part of the documentation should include a transfer pricing analysis, i.e. <\/p>\n<p><b>a) analysis<\/b> of data of unrelated entities or transactions concluded with unrelated entities or between unrelated entities considered comparable to the conditions established in controlled transactions, hereinafter referred to as &#8220;comparative analysis&#8221;, or<\/p>\n<p><b>b) analysis<\/b> showing compliance of the conditions under which the controlled transaction was concluded with the conditions that would be established by unrelated entities, hereinafter referred to as the &#8220;compliance analysis&#8221; &#8211; where preparing a comparative analysis is not appropriate in the light of a given transfer pricing verification method or is not possible with exercising due diligence.<\/p>\n<p>As part of the above-mentioned analysis, it is necessary to determine all costs related to the transaction as well as the form and date of payment. It should be assumed that these will undoubtedly be costs directly related to the payment for the subject of the transaction, but also other additional costs incurred in connection with the transaction. Their type will depend on the characteristics of a given transaction. Such costs are usually not included in the price, but they influence the determination of the profitability of the transaction, i.e., consequently, its market nature.<\/p>\n<p>The key element of the documentation is to indicate the adopted method and method of calculating profits and determining the price of the subject of the transaction. The calculation methods are specified in the implementing regulation to the income tax acts. The most common is the so-called Comparable uncontrolled price method. It involves comparing the prices for products and services used in comparable transactions between independent entities. The analysis of comparability when using the comparable uncontrolled price method should include, in particular, the quality of services or products, the contractual distribution of rights and obligations of the parties, as well as the volume of mutual turnover and liability for non-performance or improper performance of the obligation.<br \/>The final element of documentation is financial information. This element requires an analysis of the financial statements and a description of the financial situation of the entity preparing the documentation.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-133aecb5 elementor-section-full_width elementor-reverse-tablet elementor-reverse-mobile elementor-section-height-default elementor-section-height-default\" data-id=\"133aecb5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2a333e2c\" data-id=\"2a333e2c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1baddcd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1baddcd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6fa39f10\" data-id=\"6fa39f10\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-266fffbb elementor-widget elementor-widget-spacer\" data-id=\"266fffbb\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40e4575 elementor-widget elementor-widget-text-editor\" data-id=\"40e4575\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><b>Sanctions for lack of transfer pricing documentation<\/b><\/p>\n<p><b>Sanctions<\/b> that may be imposed on an entity for failure to comply with the mandatory transfer pricing tax documentation should be divided into: <b>tax sanctions<\/b> and <b>fiscal penal sanctions<\/b>.<\/p>\n<p>1. <b>Tax sanctions \u2013 50% sanction rate.<\/b><\/p>\n<p>The basic sanction is the <b>50% tax rate<\/b> specified in Art. 19 section 4 of the Corporate Income Tax Act and Art. 30d of the Personal Income Tax Act. Pursuant to these provisions, failure to submit tax documentation in the event of an obligation to prepare it results in the use of a sanctioned tax rate of 50%, calculated on the tax base constituting the difference between the income determined by the tax authority and the income declared by the taxpayer. It should be emphasized that the application of the 50% rate does not exempt persons responsible for financial and economic matters in companies or persons conducting business activity or being partners in partnerships from liability under the provisions of the Penal Fiscal Code.<\/p>\n<p>2. <b>Fiscal penalties \u2013 fine.<\/b><\/p>\n<p>In addition to the above-mentioned tax sanctions, failure to comply with the obligation to submit documentation of transactions with a related entity results in meeting the criteria of a fiscal offense specified in Art. 80 \u00a7 1 of the Penal Fiscal Code. This provision stipulates that anyone who, contrary to the obligation, fails to submit the required tax information to the competent authority on time, shall be subject to a fine of up to <b>120 daily rates<\/b> if an additional tax liability arises after the tax proceedings. Pursuant to the Fiscal Penal Code, the daily rate cannot be lower than 1\/30 of the lowest monthly remuneration at the time of adjudication in the first instance, nor exceed its four hundred times.<span class=\"Apple-converted-space\"> <\/span><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7ca03b0b\" data-id=\"7ca03b0b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f1ecf78 elementor-widget elementor-widget-spacer\" data-id=\"2f1ecf78\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70800d72 elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70800d72\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-10137ffd\" data-id=\"10137ffd\" data-element_type=\"column\" id=\"kontakt\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27668a57 elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"27668a57\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f08dddb elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2f08dddb\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 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class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8dc2b0 elementor-widget elementor-widget-heading\" data-id=\"e8dc2b0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">We are here for you<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ae73a31 elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"4ae73a31\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/krs-adwokaci.pl\/new\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-box.min.css\">\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-\" >\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<div class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tCompany details\t\t\t\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tKRS Kancelaria  P. Ka\u017amierczak-Kapu\u015bci\u0144ska T. Wojdal<br>Sp\u00f3\u0142ka Komandytowa<br>\nTargowa 35<br>90-043 Lodz<br>Poland<br\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6250c803 elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"6250c803\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-\" >\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<div class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tCall us\t\t\t\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t+48 42 207 66 66<br>\n+48 509 477 304<br>\n+48 504 713 145\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c9d953a elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"1c9d953a\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-\" >\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<div class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tWrite to us\t\t\t\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tkancelaria@krs-adwokaci.pl\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72b4dca1 elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"72b4dca1\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-\" >\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<div class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\tWorking hours\t\t\t\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tMonday - Thursday: 9:00-18:30<br>\nFriday: 9:00-17:00<br>\nSaturday and Sunday: closed\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-59dae045\" data-id=\"59dae045\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a53e4b6 elementor-widget elementor-widget-google_maps\" data-id=\"5a53e4b6\" data-element_type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-google_maps .elementor-widget-container{overflow:hidden}.elementor-widget-google_maps .elementor-custom-embed{line-height:0}.elementor-widget-google_maps iframe{height:300px}<\/style>\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Targowa%2035%2090-043%20%C5%81%C3%B3d%C5%BA%2C%20Polska&#038;t=m&#038;z=15&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Targowa 35 90-043 \u0141\u00f3d\u017a, Polska\"\n\t\t\t\t\taria-label=\"Targowa 35 90-043 \u0141\u00f3d\u017a, Polska\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>KRS Kancelaria Transfer pricing documentation &#8211; we will do it for you Our law firm specializes in preparing transfer pricing documentation. LET&#8217;S TALK ABOUT COOPERATION Preparing transfer pricing documentation The KRS Kancelaria prepares transfer pricing documentation. Thanks to the experience of our team, we will minimize the risk of a sanctioned tax rate and fine [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-3213","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/krs-adwokaci.pl\/en\/wp-json\/wp\/v2\/pages\/3213","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/krs-adwokaci.pl\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/krs-adwokaci.pl\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/krs-adwokaci.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/krs-adwokaci.pl\/en\/wp-json\/wp\/v2\/comments?post=3213"}],"version-history":[{"count":11,"href":"https:\/\/krs-adwokaci.pl\/en\/wp-json\/wp\/v2\/pages\/3213\/revisions"}],"predecessor-version":[{"id":4290,"href":"https:\/\/krs-adwokaci.pl\/en\/wp-json\/wp\/v2\/pages\/3213\/revisions\/4290"}],"wp:attachment":[{"href":"https:\/\/krs-adwokaci.pl\/en\/wp-json\/wp\/v2\/media?parent=3213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}