Dorota Białas

Steuerberaterin (Polen)
Associate Partner
Phone: +48 71 60 60 402

If your sales exceed EUR 100,000, you must prepare a transfer pricing documentation of all transactions concluded in a tax year with the given associated enterprise and not only of the transactions over the statutory threshold. An opposite interpretation of this obligation would make it impossible to fully asses economic transactions with the same associated enterprise and would contravene Article 9a(2) of the Corporate Income Tax Act, held the Provincial Administrative Court in Białystok in its judgement of 12 November 2015, file no. I SA/Bk 412/15 (not final and binding).

We, therefore, recommend reviewing your transaction history with associated enterprises and if you exceed the statutory threshold – checking whether your documentation is complete and covers all transactions with your associated enterprises. In case of further questions, please do not hesitate to contact us. Our tax advisers in Rödl & Partner offices in Gdansk, Gliwice, Cracow, Poznan, Warsaw and Wroclaw will be happy to review your transfer pricing documentation and propose a solution to minimise your tax risks. We are also on hand to answer any other tax-related questions you may have.