Starting from 1 January 2017 the provisions related to transfer pricing shall significantly change. As they involve new obligations for the tax payers, it is worth starting preparation to the new obligation of providing the required information and new standards of drawing up tax documentation.

1. Starting from 1 January 2017 the provisions related to transfer pricing shall significantly change. As they involve
new obligations for the tax payers, it is worth starting preparation to the new obligation of providing the required
information and new standards of drawing up tax documentation. Changes to be implemented soon have been
described below:
The obligation to draw up tax
documentation shall be
imposed on the tax payer in
THE FOLLOWING YEAR
(irrespective of the amount of
income obtained or cost
incurred by the tax payer in
the year for which he was
obliged to draw up the
documentation)
Share held in the capital of other entity
shall refer to a situation in which a
given entity
 directly or
 indirectly
holds share in the capital of other
entity of at least 25% (so far it was
5%).
2. Change of the definition of an affiliate1. The obligation to draw up tax documentation
2 M
euro
For tax payers whose income or
costs exceed the equivalent of
2 M EURO
Exemption
EXCEPTION !
If the tax payer makes payments
directly or indirectly to the entity
domiciled or seated in the so-called tax
heaven in connection with the
transaction exceeding the amount of
20,000 euro.
The bigger the scale of activity, the more obligations there are to be met. Of course, the obligation to draw up tax documentation will
be there if two conditions have been met:
 Income or costs of the tax payer in the year preceding a given tax year exceed the equivalent of 2 million euro and
 The tax payer realized transactions with affiliates the value of which exceeds limits specified in the act.
The value of limits depends on the activity of the tax payer. The minimum limit is the equivalent of 50 thousand euro and its amount
increases together with the increase of income of the tax payer.
An additional obligation:
3. Obligation to draw up tax documentation depending on the size of the entity
10 M
euro
For tax payers whose
income or costs exceed
the amount of
 The analysis of comparative data in the tax documentation; the
analysis is to prove that the prices they apply have been
established as market prices.
20 M
euro
For tax payers whose
income or costs exceed
the amount of
 The information concerning the group in which the entity operates
 Very detailed information about the biggest suppliers and
recipients and products constituting over 5% of income of the
group, or the information on financing individual entities in the
group together with the data concerning important credits and
loans as well as terms and conditions based on which they have
been granted
Tomasz Gawron
Tax Advisor No. 10002 (PL)
Associate Partner
Phone: +48 (71) 36 99 568
www.jpweber.com
t.gawron@jpweber.com
TRANSFER PRICING
Wrocław
JP Weber sp. z o.o.
Rynek 39 / 40
50-102 Wroclaw
Poland
Tel: +48-71-36 99 630
Fax: +48-71-36 99 639
Warszawa
JP Weber sp. z o.o.
Al. Jerozolimskie 65 / 79
00-697 Warszawa
Poland
Tel: +48-22-630 66 22
Fax: +48-22-630 66 23
Berlin
JP Weber GmbH
Schlüterstrasse 36
10629 Berlin
Germany
Tel: +49 30 8871 053 0
Fax: +49 30 8871 05313
CONTACT
For tax payers whose income or costs
have not exceeded the equivalent of
2 M EURO
4. Obligation to attach CIT-TP or PIT-TP
10 M
euro
For tax payers whose income or costs exceed
the amount of
Obligation to attach a simplified statement:
 CIT-TP (for CIT payers)
 or PIT-TP (for PIT payers)
 The tax payers obliged to draw up tax documentation submit statements
on drawing up complete tax documentation.
 The deadline for submitting such statements will expire on the final date
for submitting annual tax return.
5. Obligation to submit statements of drawing up tax documentation
Tax organs and tax audit authorities will be authorized to demand that the
tax payers draw up and submit tax documentation in relation to
transactions and other events the value of which does not exceed limits
provided for in the act.
6. Transaction control
The deadline for submitting the documentation:
30 days of being delivered a relevant request in this scope.