Transfer pricing in Poland

Transfer pricing in Poland at a glance Transfer pricing in Poland

Regulation Type OECD
Are there specific transfer pricing regulations? Yes
Submission deadline At the time of the transaction
Submission deadline upon request 7 days
Annual update required Update at time of new transaction
Official language requirements Polish
Potential impact of penalties EUR 5k-150K

Polish tax law

Rules for transfer pricing in Poland are based upon:

  • Articles 9a, 11, 19, and 27 of Corporate Income Tax Act
  • Articles 25, 25a, and 45 of Personal Income Tax Act
  • Section IIa of Tax Ordinance of 29 August 1997, Convention on the Elimination of Double Taxation in Connection with the Adjustment of Profits of Associated Enterprises (23 August 2007)
  • Ministry of Finance Decree of 10 September 2009
  • Decree on Tax Havens of 23 June 2013
  • Ordinance on APA Realization of 31 May 2006
  • Amendment to the Accounting Act of 18 March 2008


The Polish transfer pricing rules do not officially follow the OECD transfer pricing guidelines, however, sometimes reference to the OECD guidelines is made. This is especially the case during Advance Pricing Agreements (APA) negotiations.


Accepted methods

Accepted methods are:

  • the comparable uncontrolled price method
  • the resale price method
  • the cost plus method
  • the profit split method (contribution analysis or residual analysis)
  • the transactional net margin method

Priority of methods

The traditional methods are preferred over the transactional methods.

Documentation requirements

Information that should be included in the documentation

  • Identification of the functions to be performed by the subjects participating in the transaction (taking into account the assets used and the risks taken)
  • Specification of all anticipated costs associated with the transaction, and the form and time frame for payments
  • Method and manner of calculating profits, and specification of the transaction price
  • Determination of the economic strategy and other actions within its framework, when the strategy adopted by the subject has influenced the value of the transaction
  • Other factors, when the parties to the transaction took such factors into account to determine the value of the object of the transaction
  • Determination of the benefits expected by the party obligated to prepare the documentation in relation to the performance, in the case of contracts relating to intangible performances (including services)


All documentation must be provided for in Polish. 

Requirements to prepare documentation annually

There is no statutory deadline for preparation of documentation; however, case law indicates that documentation should be prepared no later than the time when the transaction is concluded, and updated subsequently.

Submission deadline upon request by tax authorities

Seven days after a request from the tax authorities documentation must be submitted.

Advance Pricing Agreements


Since 2006 it is possible to obtain APA’s in Poland. These APA’s can be unilateral, bilateral or multilateral.


APA’s can be concluded for five years. This term can be extended for additional unlimited five-year periods.


If the taxpayer does not submit transfer pricing documentation at the request of the Polish tax authorities, a 50% penalty tax rate is applied for income assessed by these authorities, instead of the standard tax rates that generally applies.