On 9 October 2026, an amendment to the Polish Corporate Income Tax Act was enacted removing the requirement for taxpayers to include a statement on the marketability of transfer prices in their Transfer Pricing Documentation (TPR). The statement, which had been a source of significant compliance burden and litigation, is eliminated. However, the underlying obligation to ensure transfer prices comply with the arm’s length principle remains unchanged. Tax authorities will now focus more intensely on the economic analysis and comparability studies within the TPR.
Key Takeaways
- Formal Declaration Eliminated: Taxpayers no longer need to sign a declarative statement affirming marketability, reducing formal compliance risk.
- Substantive Scrutiny Increases: The removal shifts the focus to the quality of the economic analysis, benchmarking, and documentation of intercompany transactions.
- Audit Focus Shifts: Tax auditors will likely deepen their examination of the functional and comparability analyses to verify arm’s length adherence.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement