Changes in transfer pricing in pre-consultation
Until July 2, 2021, comments on tax solutions related to the “Polish Deal” program could be submitted.
The package of changes includes simplifications in terms of transfer pricing, including:
– liquidation of the statement on the preparation of transfer pricing documentation and the arm’s length principle of the transfer prices applied,
– the possibility of withdrawing from the preparation of a comparative analysis for transactions concluded by micro and small companies and for transactions with companies from tax havens,
– exemption from the obligation to prepare local documentation for safe harbor transactions for loans, credits and bonds,
– exemption from the obligation to prepare documentation for transactions, the so-called clean re-invoicing,
– extension of deadlines for the preparation of transfer pricing documentation.