Read more about transfer pricing documentation in our articles:
TPR – who and when have to report on transfer prices for 2019?
The new reality associated with the emergence of the coronavirus epidemic has brought many changes, also in the area of transfer pricing obligations. Check if you are required to provide information about transfer prices and when the new deadline for submitting this form to the tax office expires.
Declaration on preparation of transfer pricing documentation
From January 1, 2019 taxpayers are required to submit an electronic statement on the preparation of transfer pricing documentation. For taxpayers whose tax year is a calendar year, the deadline for submitting the declaration for 2019 is December 31, 2020.
Transfer pricing policy
The transfer pricing policy is a set of consistent and transparent rules on how to carry out transactions (esp. how to set a price) between related entities. The transfer pricing policy covers the principles that are followed by related entities in the process of determining the terms of the transaction. It therefore differs much from…