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08.09.2021

Poland: Transfer Pricing Forum's Draft Recommendations In Relation To COVID-19

This is to let you know that public consultations have commenced on draft Transfer Pricing Forum Recommendations on the transfer pricing implications of the COVID-19 pandemic for Polish taxpayers ("Recommendations").

The Recommendations are aligned with OECD Guidance on the transfer pricing implications of the COVID-19 pandemic (see our Newsletter no. 5/2021).

The Recommendations deal with a variety of matters, including:

  • decision-making flowcharts that help identify:
  • whether it is necessary to update the comparability analysis for the impact of the pandemic,
  • the transfer pricing approach to crisis-related government assistance,
  • the approach to advance pricing agreements that already exist or are being negotiated;
  • extended answers to questions from the decision-making flowcharts, intended as guidance to navigate the flowcharts;
  • practical examples, including ones helping to determine:
  • if a producer/distributor/service provider should update its comparability analysis in connection with the COVID-19 pandemic,
  • if a contract manufacturer should include crisis-related government assistance in calculating its manufacturing fee,
  • how to document the impact of the COVID-19 pandemic on the taxpayer's business.


WTS&SAJA became involved in the consultation process as it urged for:

  • tax authorities to withhold their transfer pricing audits for the pandemic years until comparables become available (meaning until 2022 for transfer prices applied in 2020),
  • adding selected practical examples of how to apply the Recommendations,
  • clarifying some vague language and increasing terminological uniformity of the text.


The Recommendations are available (in Polish) here: https://www.podatki.gov.pl/ceny-transferowe/wyjasnienia/rekomendacje-forum-dot-covid-19-zaproszenie-do-zglaszania-uwag/

We will keep you up-to-date with the progress of the work on the final version of the Recommendations.

Should you have any questions about the above content, do not hesitate to contact your WTS&SAJA consultant.

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A new revision of forms TPR-P and TPR-C has been published by the Finance Ministry in the Public Information Bulletin. The new forms are used to file transfer pricing information for tax years starting after 31 December 2019.

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The publication of legislation proposed to amend tax regulations to introduce the "Polish Deal". Most the changes are proposed to enter into force on 1 January 2022. For now we offer a synthetic list of the major changes.

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