Poland: Updated transfer pricing reporting obligations guidebook

An updated TPR guidebook on transfer pricing reporting obligations

25 October 2022

The Ministry of Finance has published an updated TPR guidebook, (i.e., a list of answers to questions on transfer pricing reporting obligations).

The third edition of the guidebook features extended answers to questions published in the previous versions of the document, but also new issues are thoroughly discussed.

The TPR Guidebook for 2021 covers amendments brought by TPR decrees already applicable to transfer pricing reports submitted for 2021. These changes relate to the limitation of the scope of data and information indicated in the transfer pricing report for transactions that have been exempted from the obligation to include benchmarking or compliance analysis in the Local file.

Read an October 2022 report prepared by the KPMG member firm in Poland

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