We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.

Polish Deal – further potential changes in transfer pricing and taxation of associated enterprises


by ​Mateusz Żyła

19 August 2021

We would like to draw your attention to the upcoming legislative changes promoted under the name of Polish New Deal. The modifications are expected in respect of transfer pricing documentation and income tax on certain transactions between associated enterprises.

Facilitations and clarification of transfer pricing documentation regulations

The bill provides for, among others, the following changes to take effect from 1 January 2022:


  1. extension of the deadline for preparing the local file until the end of the 10th month after the end of the tax year;
  2. extension of the deadline for filing the transfer pricing report (TPR) until the end of the 11th month after the end of the tax year;
  3. extension of the deadline for submitting the local file when requested by tax authorities to 14 days;
  4. inclusion of the amended statement on having transfer pricing documentation ready and applying arm’s length prices in the TPR; the TPR will have to be signed in accordance with the rules of representation; the source of data for the TPR has also been specified;
  5. exemption from the obligation to prepare a benchmarking study for micro and small enterprises;
  6. clarification of regulations on permanent establishments with regard to documentation obligations;
  7. changes to the safe harbour rules for financial transactions and the point of checking whether the safe harbour rules may be applied;
  8. no more obligation to document recharges if no cost allocation key is used;
  9. changes to regulations on a partnership agreement, a joint venture agreement or another agreement of a similar nature;
  10. clarification of the regulation on the value of transactions and no exemption from documenting domestic transactions between TCG member companies;
  11. a new definition of associated enterprises;
  12. modification of fiscal and criminal sanctions related to transfer pricing documentation and reporting obligations.

The proposed legislation does not generally affect the obligations and deadlines for transfer pricing documentation for 2020. Entities whose tax year corresponds to the calendar year must prepare it by 31 December 2021. For more information go to: https://www.roedl.pl/pl/media/nasze-publikacje/broszury/dokumentacja-cen-transferowych-2020.

Other planned changes to CIT, significant for corporate groups 



Some of the above regulations may be unfavourable to taxpayers. We are presenting to you only selected changes.


Contact Person Picture

Daria Walkowiak-Dobner

Attorney at law (Poland)

Associate Partner

+48 71 606 04 18

Send inquiry


Deutschland Weltweit Search Menu