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Transfer pricing adjustment – explanatory notes from the Ministry of Finance



12 May 2021


The Polish Ministry of Finance published on 31 March 2021 the final version of explanatory notes regarding transfer pricing adjustments. We told you about the transfer pricing adjustment rules and the draft explanatory notes at the beginning of the year.


MF's explanatory notes – key issues

After 1 January 2019, transfer prices may be adjusted if several conditions are met.
According to the Finance Ministry's explanatory notes:

  • already at the time of making a controlled transaction the associated enterprises should agree – to the best of their knowledge – on the terms and conditions that independent enterprises would have agreed. We believe that the evidence of setting such terms and conditions should take the form of a benchmarking study (prepared earlier);
  • to be able to make the adjustments, significant circumstances influencing the terms agreed upon during the fiscal year must change;
  • taxpayers are expected to adjust their transfer prices to the arm's length level on an on-going basis without undue delay.


How can we help

The rules described in the Finance Ministry's explanatory notes are unfavourable to taxpayers and difficult to follow. We recommend an individual investigation of your situation to determine if the new transfer pricing adjustment rules may apply to your company and to limit the risks connected with the transfer pricing adjustments.


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Dominika Tyczka-Szyda

Tax adviser (Poland)


Send inquiry


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