{"id":5700,"date":"2025-12-02T12:38:44","date_gmt":"2025-12-02T11:38:44","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5700"},"modified":"2025-12-04T14:08:48","modified_gmt":"2025-12-04T13:08:48","slug":"transfer-pricing-w-polsce-kiedy-musisz-przygotowac-dokumentacje","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/","title":{"rendered":"Transfer pricing in Poland \u2013 when do you need documentation?"},"content":{"rendered":"<p><\/p>\n<article>\n<p>Transfer pricing documentation is mandatory when your company carries out material transactions with related parties or tax haven entities. In 2026 the key issues are correct thresholds, deadlines and using exemptions where possible. This allows you to limit tax risk and personal liability of the management board.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#what-is-transfer-pricing-and-transfer-pricing-documentation\" >What is transfer pricing and transfer pricing documentation?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#how-the-law-defines-transfer-prices\" >How the law defines transfer prices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#main-elements-of-the-transfer-pricing-system-in-poland\" >Main elements of the transfer pricing system in Poland<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#where-to-find-official-transfer-pricing-guidance\" >Where to find official transfer pricing guidance<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#when-is-your-company-a-related-party-for-transfer-pricing-purposes\" >When is your company a&nbsp;related party for transfer pricing purposes?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#typical-capital-and-organisational-relationships\" >Typical capital and organisational relationships<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#personal-and-family-links-in-transfer-pricing\" >Personal and family links in transfer pricing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#permanent-establishment-and-documentation-obligations\" >Permanent establishment and documentation obligations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#from-what-thresholds-must-you-prepare-local-transfer-pricing-documentation\" >From what thresholds must you prepare local transfer pricing documentation?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#documentation-thresholds-for-transactions-between-related-parties\" >Documentation thresholds for transactions between related parties<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#what-a-homogeneous-transaction-means-in-practice\" >What a&nbsp;homogeneous transaction means in practice<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#does-every-transaction-above-the-thresholds-require-transfer-pricing-documentation\" >Does every transaction above the thresholds require transfer pricing documentation?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#exemption-for-domestic-transactions\" >Exemption for domestic transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#other-common-documentation-exemptions\" >Other common documentation exemptions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#when-is-documentation-mandatory-for-tax-haven-transactions\" >When is documentation mandatory for tax haven transactions?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#thresholds-for-tax-haven-transactions\" >Thresholds for tax haven transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#how-to-check-whether-your-counterparty-is-from-a-tax-haven\" >How to check whether your counterparty is from a&nbsp;tax haven<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#what-are-the-deadlines-for-preparing-documentation-and-filing-tpr\" >What are the deadlines for preparing documentation and filing TPR?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#deadlines-for-taxpayers-with-a-calendar-year\" >Deadlines for taxpayers with a&nbsp;calendar year<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#what-the-tpr-report-contains\" >What the TPR report contains<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#electronic-form-and-signing-transfer-pricing-obligations\" >Electronic form and signing transfer pricing obligations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#how-to-check-step-by-step-whether-you-must-prepare-transfer-pricing-documentation\" >How to check step by step whether you must prepare transfer pricing documentation?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#practical-checklist-for-your-company\" >Practical checklist for your company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#how-progress-holding-can-help-in-practice\" >How Progress Holding can help in practice<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#what-are-the-consequences-of-missing-documentation-or-errors-in-tpr\" >What are the consequences of missing documentation or errors in TPR?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#income-adjustment-and-additional-tax-liability\" >Income adjustment and additional tax liability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#criminal-fiscal-penalties-for-documentation-and-tpr\" >Criminal fiscal penalties for documentation and TPR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#reputational-and-operational-risk\" >Reputational and operational risk<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#how-does-it-look-in-practice-progress-holding-experience\" >How does it look in practice? Progress Holding experience<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#most-common-errors-we-see-in-new-projects\" >Most common errors we see in new projects<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#how-we-work-with-progress-holding-clients\" >How we work with Progress Holding clients<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#does-a-small-company-with-limited-intragroup-sales-need-transfer-pricing-documentation\" >Does a&nbsp;small company with limited intragroup sales need transfer pricing documentation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#are-signed-contracts-enough-or-do-i-need-a-separate-tp-documentation-file\" >Are signed contracts enough, or do I need a&nbsp;separate TP documentation file?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#do-i-need-to-file-tpr-if-i-use-the-domestic-transactions-exemption\" >Do I need to file TPR if I use the domestic transactions exemption?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#what-if-i-realise-after-the-deadline-that-i-should-have-tp-documentation\" >What if I realise after the deadline that I should have TP documentation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/#is-documentation-prepared-by-the-foreign-head-office-enough-for-the-polish-tax-authorities\" >Is documentation prepared by the foreign head office enough for the Polish tax authorities?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"what-is-transfer-pricing-and-transfer-pricing-documentation\"><\/span>What is transfer pricing and transfer pricing documentation?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Transfer pricing means rules for setting prices in transactions between related parties. Transfer pricing documentation shows the tax authorities that your prices are arm\u2019s length and that you do not shift profits artificially.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-the-law-defines-transfer-prices\"><\/span>How the law defines transfer prices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Transfer prices are the conditions, in particular prices, applied in transactions between related entities. Polish CIT and PIT rules refer to the arm\u2019s length principle, meaning conditions that independent parties would agree. If the tax office finds that your terms differ from market terms, it can increase your taxable income.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"main-elements-of-the-transfer-pricing-system-in-poland\"><\/span>Main elements of the transfer pricing system in Poland<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Local transfer pricing documentation (local file)<\/strong> \u2013 description of a&nbsp;specific controlled transaction, including functional and comparability analyses.<\/li>\n<li><strong>Group transfer pricing documentation (master file)<\/strong> \u2013 description of the whole group, required only for the largest groups.<\/li>\n<li><strong>Transfer pricing information TPR-C \/ TPR-P<\/strong> \u2013 electronic report submitted to the Head of the National Revenue Administration.<\/li>\n<li><strong>APA rulings<\/strong> \u2013 advance pricing agreements, less common but very useful for large or strategic transactions.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"where-to-find-official-transfer-pricing-guidance\"><\/span>Where to find official transfer pricing guidance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Ministry of Finance publishes current guidance, TPR structures and regulations on the portal <a href=\"https:\/\/www.podatki.gov.pl\/ceny-transferowe\/\" target=\"_blank\" rel=\"noopener\">podatki.gov.pl \u2013 transfer pricing<\/a>. The CIT Act, including transfer pricing rules, is also available in the official acts database <a href=\"https:\/\/eli.gov.pl\/eli\/DU\/1992\/86\/ogl\" target=\"_blank\" rel=\"noopener\">ELI \/ Journal of Laws<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"when-is-your-company-a-related-party-for-transfer-pricing-purposes\"><\/span>When is your company a&nbsp;related party for transfer pricing purposes?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A related party is not only a&nbsp;company from the same group. Links may result from shareholdings, voting rights, management influence or even family relations and permanent establishments.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"typical-capital-and-organisational-relationships\"><\/span>Typical capital and organisational relationships<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Direct or indirect holding of at least 25% of shares or voting rights.<\/li>\n<li>Right to at least 25% of profit or joint property in a&nbsp;company or partnership.<\/li>\n<li>The same individual effectively controlling key decisions in two entities.<\/li>\n<li>A parent company and its Polish and foreign subsidiaries within one group.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"personal-and-family-links-in-transfer-pricing\"><\/span>Personal and family links in transfer pricing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Relationships can also arise from family or personal links. This includes spouses, relatives and in\u2011laws up to the second degree. If such a&nbsp;person sits on the management or supervisory board of two companies, related party status is usually met.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"permanent-establishment-and-documentation-obligations\"><\/span>Permanent establishment and documentation obligations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A permanent establishment, for example a&nbsp;branch in Poland, is treated as a&nbsp;related party to the head office. Dealings between the head office and the permanent establishment are subject to transfer pricing rules. This often concerns management services, IT costs or licence fees charged within the group.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"from-what-thresholds-must-you-prepare-local-transfer-pricing-documentation\"><\/span>From what thresholds must you prepare local transfer pricing documentation?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You prepare local documentation for homogeneous controlled transactions whose annual value exceeds statutory thresholds. The thresholds depend on the transaction type and apply to 2025 and 2026, unless new rules are introduced.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"documentation-thresholds-for-transactions-between-related-parties\"><\/span>Documentation thresholds for transactions between related parties<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For standard transactions between related parties the following annual net thresholds apply per homogeneous transaction.<\/p>\n<table>\n<thead>\n<tr>\n<th>Transaction type<\/th>\n<th>Documentation threshold (annual)<\/th>\n<th>Examples<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Goods transaction<\/td>\n<td>PLN 10,000,000<\/td>\n<td>Intragroup sale or purchase of goods, components, semi\u2011finished products.<\/td>\n<\/tr>\n<tr>\n<td>Financial transaction<\/td>\n<td>PLN 10,000,000<\/td>\n<td>Intragroup loans, credit lines, cash pooling, guarantees.<\/td>\n<\/tr>\n<tr>\n<td>Service transaction<\/td>\n<td>PLN 2,000,000<\/td>\n<td>Management, <a href=\"https:\/\/progressholding.pl\/en\/\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Professional accountant in Poland - Expert accounting &amp; bookkeeping services\">accounting<\/a>, marketing, IT or BPO services in the group.<\/td>\n<\/tr>\n<tr>\n<td>Other transaction<\/td>\n<td>PLN 2,000,000<\/td>\n<td>Licences, lease, transfer of assets, business restructurings.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>If the total value of a&nbsp;homogeneous transaction exceeds the threshold even by one zloty, the documentation obligation arises unless an exemption applies. That is why you should monitor transaction values during the year, not only at year\u2011end.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-a-homogeneous-transaction-means-in-practice\"><\/span>What a&nbsp;homogeneous transaction means in practice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A homogeneous transaction covers a&nbsp;set of supplies of a&nbsp;similar nature, on comparable terms, with the same counterparty. You do not add goods and services to one threshold. You do add all similar services, for example recurring IT services under several agreements.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"does-every-transaction-above-the-thresholds-require-transfer-pricing-documentation\"><\/span>Does every transaction above the thresholds require transfer pricing documentation?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>No. The CIT and PIT Acts provide several exemptions, in particular for certain domestic transactions. On the other hand, even when using an exemption it is wise to keep at least basic internal evidence to support your position.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"exemption-for-domestic-transactions\"><\/span>Exemption for domestic transactions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The most important exemption covers transactions carried out exclusively between Polish tax residents. Conditions include, among others, no subjective CIT exemptions for the parties and no tax loss in the income source concerned. If even one condition is not met, the exemption cannot be applied.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"other-common-documentation-exemptions\"><\/span>Other common documentation exemptions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Transactions where links arise only from the state treasury or local government ownership.<\/li>\n<li>Low value\u2011adding intragroup services that meet the statutory safe harbour criteria.<\/li>\n<li>Loans which meet the interest safe harbour conditions, including specific margins and terms.<\/li>\n<\/ul>\n<p>Assessing exemptions requires analysis of group structure, tax results and contract terms. At Progress Holding we help you check whether you can legally use an exemption and reduce the scope of required documentation.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"when-is-documentation-mandatory-for-tax-haven-transactions\"><\/span>When is documentation mandatory for tax haven transactions?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Transactions with tax haven entities are always high\u2011risk. Documentation thresholds are lower than for standard controlled transactions and apply to dealings with both related and unrelated parties.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"thresholds-for-tax-haven-transactions\"><\/span>Thresholds for tax haven transactions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For transactions with entities having seat, management or residence in a&nbsp;state on the official tax haven list lower value limits apply.<\/p>\n<table>\n<thead>\n<tr>\n<th>Type of transaction with a&nbsp;tax haven entity<\/th>\n<th>Documentation threshold (annual)<\/th>\n<th>Scope<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Financial transaction<\/td>\n<td>PLN 2,500,000<\/td>\n<td>Loans, guarantees, deposits and other financial instruments.<\/td>\n<\/tr>\n<tr>\n<td>Non\u2011financial transaction<\/td>\n<td>PLN 500,000<\/td>\n<td>Sale of goods or services, licences, agency agreements.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The documentation obligation may also cover so\u2011called indirect tax haven transactions, where the beneficial owner of the payment is tax resident in a&nbsp;haven. This requires analysis of payment chains and ownership structure at the counterparty side.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-to-check-whether-your-counterparty-is-from-a-tax-haven\"><\/span>How to check whether your counterparty is from a&nbsp;tax haven<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The tax haven list is set in regulations of the Minister of Finance and updated periodically. For safety you should always verify the counterparty\u2019s tax residence and beneficial owner statements. Without such checks defending your position in a&nbsp;dispute becomes much harder.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-deadlines-for-preparing-documentation-and-filing-tpr\"><\/span>What are the deadlines for preparing documentation and filing TPR?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Deadlines are crucial because fines for delays or missing documentation are significant. The law links them to the end of the tax year, most often the calendar year.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"deadlines-for-taxpayers-with-a-calendar-year\"><\/span>Deadlines for taxpayers with a&nbsp;calendar year<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For the 2025 tax year, when it equals the calendar year, the following deadlines apply for transfer pricing obligations.<\/p>\n<table>\n<thead>\n<tr>\n<th>Obligation<\/th>\n<th>Deadline for 2025<\/th>\n<th>Comments<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Preparation of local transfer pricing documentation<\/td>\n<td>by 31.10.2026<\/td>\n<td>End of the tenth month after the tax year end.<\/td>\n<\/tr>\n<tr>\n<td>Filing TPR-C \/ TPR-P transfer pricing information<\/td>\n<td>by 30.11.2026<\/td>\n<td>Filed electronically with the Head of the National Revenue Administration.<\/td>\n<\/tr>\n<tr>\n<td>Preparation of group documentation (master file)<\/td>\n<td>by 31.12.2026<\/td>\n<td>For groups above the consolidated revenue threshold.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>If your tax year is not the calendar year, you count the tenth, eleventh and twelfth month after its end. It is important to align the documentation schedule with approval dates of the financial statements, as they are a&nbsp;key attachment to the local file.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-the-tpr-report-contains\"><\/span>What the TPR report contains<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The TPR form reflects the main data from your TP documentation, including transaction structure, applied methods and financial indicators. Figures reported in TPR must be consistent with the local file, tax returns and financial statements. Inconsistencies are one of the main triggers for follow\u2011up questions from the authorities.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"electronic-form-and-signing-transfer-pricing-obligations\"><\/span>Electronic form and signing transfer pricing obligations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Both the local documentation and TPR are prepared and stored in electronic form. The TPR is signed by the managing body, for example the whole management board of a&nbsp;limited company. This means personal liability of board members, including criminal fiscal liability, for the correctness of the data.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-check-step-by-step-whether-you-must-prepare-transfer-pricing-documentation\"><\/span>How to check step by step whether you must prepare transfer pricing documentation?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>It is best to treat transfer pricing as a&nbsp;permanent part of year\u2011end closing, not a&nbsp;one\u2011off exercise. A simple checklist helps you quickly assess whether your company has documentation and reporting duties.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"practical-checklist-for-your-company\"><\/span>Practical checklist for your company<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Identify related parties, both in Poland and abroad, based on capital, management and family links.<\/li>\n<li>List all transactions with related parties and tax haven entities, grouped by type.<\/li>\n<li>Calculate the annual value of each homogeneous transaction.<\/li>\n<li>Compare transaction values with documentation thresholds for each category.<\/li>\n<li>Check whether domestic or safe harbour exemptions can apply.<\/li>\n<li>Determine whether you must prepare a&nbsp;local file, master file and TPR report.<\/li>\n<li>Ensure consistency between TP documentation, tax returns and financial statements.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"how-progress-holding-can-help-in-practice\"><\/span>How Progress Holding can help in practice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>At Progress Holding we perform transfer pricing reviews for Polish and international groups. We analyse links, transactions and tax results, then prepare a&nbsp;clear map of obligations: where a&nbsp;local file is required, where TPR is enough and where exemptions can be used. If you prefer to outsource the whole area, we can also provide full accounting services, including transfer pricing aspects.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-consequences-of-missing-documentation-or-errors-in-tpr\"><\/span>What are the consequences of missing documentation or errors in TPR?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Missing TP documentation or unreliable TPR reporting is one of the major tax risks for medium and large companies. The consequences affect both the company and members of the management board.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"income-adjustment-and-additional-tax-liability\"><\/span>Income adjustment and additional tax liability<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the tax authority finds that your prices are not arm\u2019s length, it may increase your taxable income and assess additional tax with interest. It may also impose an additional tax liability based on the Tax Ordinance rules. Lack of documentation increases the risk that higher penalty rates will be applied.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"criminal-fiscal-penalties-for-documentation-and-tpr\"><\/span>Criminal fiscal penalties for documentation and TPR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Fiscal Penal Code provides high fines for missing local documentation or failing to submit TPR. The maximum penalty can reach several hundred daily rates, which at 2025\u20132026 minimum wage levels may mean millions of zloty. Responsibility usually lies with management board members as persons authorised to represent the company.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"reputational-and-operational-risk\"><\/span>Reputational and operational risk<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A transfer pricing audit often involves the management board and finance team for many months. Revealed irregularities can make bank financing and investor negotiations more difficult. Solid TP documentation and consistent TPR reduce these risks already at the stage of risk\u2011based selection of taxpayers for audit.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-does-it-look-in-practice-progress-holding-experience\"><\/span>How does it look in practice? Progress Holding experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>From the Progress Holding perspective transfer pricing is primarily about risk management, not only formal compliance. Based on projects for clients from different industries we see recurring patterns of errors and good practices that significantly reduce dispute risk.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"most-common-errors-we-see-in-new-projects\"><\/span>Most common errors we see in new projects<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>No link between TP documentation and actual contracts and operating processes in the company.<\/li>\n<li>Inconsistent figures: different transaction values in TPR, in the local file and in the accounts.<\/li>\n<li>Ignoring domestic exemptions and preparing unnecessary documentation.<\/li>\n<li>Outdated benchmarks and comparability analyses, unchanged for years despite business changes.<\/li>\n<li>Preparing documentation only after a&nbsp;tax office request, which increases stress and costs.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"how-we-work-with-progress-holding-clients\"><\/span>How we work with Progress Holding clients<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>We usually start with a&nbsp;short TP audit, during which we identify related entities, transactions and risk areas. Then we set priorities: which transactions must have documentation, where an update is enough and where exemptions can be used. We also prepare a&nbsp;work schedule aligned with your reporting deadlines and year\u2011end closing.<\/p>\n<p>If you run a&nbsp;business in Poland as a&nbsp;foreigner, we help you integrate transfer pricing with your overall business model. We advise on legal form, <a href=\"https:\/\/progressholding.pl\/en\/usluga\/opening-a-limited-liability-company-in-poland\/\" data-internallinksmanager029f6b8e52c=\"9\" title=\"1\">company registration<\/a>, ongoing accounting and settlements with foreign related parties so that the whole structure is consistent tax\u2011wise and business\u2011wise.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"does-a-small-company-with-limited-intragroup-sales-need-transfer-pricing-documentation\"><\/span>Does a&nbsp;small company with limited intragroup sales need transfer pricing documentation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the values of transactions with related parties do not exceed the PLN 2,000,000 or PLN 10,000,000 thresholds, a&nbsp;local file is usually not required. You must still verify whether there are tax haven transactions or special events, such as restructurings, which may trigger extra obligations.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"are-signed-contracts-enough-or-do-i-need-a-separate-tp-documentation-file\"><\/span>Are signed contracts enough, or do I need a&nbsp;separate TP documentation file?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Contracts alone do not replace TP documentation. The local file must include a&nbsp;functional analysis, risk and asset review and justification of arm\u2019s length conditions. Contracts are important evidence but do not meet all formal requirements of transfer pricing regulations.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"do-i-need-to-file-tpr-if-i-use-the-domestic-transactions-exemption\"><\/span>Do I need to file TPR if I use the domestic transactions exemption?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. The TPR filing obligation is separate from the obligation to prepare a&nbsp;local file. You must file TPR even if the transaction is exempt from documentation, provided it exceeds the reporting threshold.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-if-i-realise-after-the-deadline-that-i-should-have-tp-documentation\"><\/span>What if I realise after the deadline that I should have TP documentation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You should prepare the missing documentation as soon as possible and consider correcting your TPR or preparing explanations. The earlier you close the gap, the better your chances of limiting penalties. In such cases Progress Holding can help prepare documentation and a&nbsp;communication strategy for the tax office.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"is-documentation-prepared-by-the-foreign-head-office-enough-for-the-polish-tax-authorities\"><\/span>Is documentation prepared by the foreign head office enough for the Polish tax authorities?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Group\u2011level documentation from head office is helpful but rarely sufficient. Polish authorities expect a&nbsp;local file that meets Polish rules and a&nbsp;TPR report in the national logical structure. In most groups you must adapt head office documents to Polish law and accounting data.<\/p>\n<p>If you are unsure whether your company must prepare transfer pricing documentation or TPR in 2026, do not postpone the topic. Need professional support? Contact us at Progress Holding at +48 603 232 418 or office@progressholding.pl.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Transfer pricing documentation is mandatory when your company carries out material transactions with related parties or tax haven entities. In 2026 the key issues are correct thresholds, deadlines and using exemptions where possible. This allows you to limit tax risk and personal liability of the management board. What is transfer pricing and transfer pricing documentation? [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5701,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5700","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Find out when you must prepare transfer pricing documentation and TPR in Poland in 2026 and how to manage the risk.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Leszek Woronowicz\"\/>\n\t<meta name=\"yandex-verification\" content=\"64c0afe43e6d5416\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/progressholding.pl\/en\/transfer-pricing-in-poland-when-do-you-need-documentation\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Progress Holding - Progress Holding prowadzi szeroki zakres us\u0142ug dla firm. 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