• It should be noted that there is no codified legislative act in the tax sphere in Poland, and the issues of the TP are regulated by two normative acts: the 1992 law on income tax of legal entities and the 1991 law on the income tax of natural persons. The procedure for taxation of natural persons, regulated by the last law, is justified by the fact that the country provides for the forms of societies that have the right to carry out economic activities without creating a legal entity.
Another normative act regulating various aspects of the TP is the 2009 order "On the method of determining the income of legal entities by valuation and on the manner and procedure for eliminating double taxation in case of correction of income of related persons".
It should be noted that the main subjects of application of TP are national and foreign related persons in the event of the use of economic operations between them.
The difference between the Polish regulation in the sphere of transfer pricing is that relatively recently, the legislator has envisaged a provision by which the economic transactions comprise the contracts for the establishment of a company without the right of a legal entity, agreements on joint activities and contracts for structural subdivisions located both in Poland and abroad.
The nature of dependency of related persons determines: participation in capital of at least 5%, both direct and indirect; participation or influence on management, when, for example, without 5% in the capital, you can have a significant impact on making certain decisions; related relations up to the second degree and labor relations, as well as property dependence, for example, general activities, common property, dependence on the use of property, etc.
In general, the Polish legislation regulating the use of TP applies the principle of reasonableness and expediency, and the burden of proof lies with the tax authority.
In addition, the legislator has provided for a number of exceptions for TP entities, even if the relationships of the related persons are traced, namely, if the related persons are part of the same tax capital group. Exceptions are also provided for the agricultural sector, when the operations between the group and its members relate to the sale of products produced by the members of the group.
The cost criteria of economic operations are determined, the excess of which requires the preparation of tax documentation on the justification of transfer prices. In particular, the documentation is necessary if the transaction cost during the tax year exceeds 100 thousand euros (when the cost of the operation does not exceed 20% of the authorized capital), 30 thousand euros - in the case of provision of services, sale or transfer to use intangible assets; 20 thousand euros - in the calculation with the persons located in offshore zones; 50 thousand euros - in other cases.
At the same time, it is not necessary to notify the tax inspectorate of the transactions by the related persons. However, the participants of the TP are obliged to submit the tax documentation to the tax authority, which justifies the nature of the transfer prices, within seven days from the receipt of its demand.
Since the deadline for submitting the documents is short, they should be prepared in advance (for example, at the time of the business transaction or immediately after its completion).
As a rule, this block of services for the application of the TP and preparation of the relevant documentation is ordered in the companies that are engaged in consulting and auditing. This operating time is enough for two years, as generally the operations are conducted with the same related persons and are identical.
In Poland, the activities of the tax authority are not a tool for suppressing entrepreneurs. In principle, well-prepared documentation can become a sufficient argument for the supervisory authority. The content of the documentation is traditional, it has standard parameters stipulated in the laws.
At the same time, in the absence of documentation, the person bears tax and criminal responsibility. So, in the absence of documentation, the penalty rate of the tax on additional income is applied - 50% plus interest for delay. In addition, criminal liability is possible in the form of a fine in the amount of 4 million Polish zlotys in the absence of such documentation or if it contains false information.