The Polish legal system, have made changes for documenting transactions between related parties.
The purpose of these changes is to hinder the discharge of profits abroad. All changes were to enter into force on 1 January 2016, but some of them will be introduced until 1 January 2017. The changes introduced by 1 January 2016 include an obligation of reporting, developed by the OECD. The purpose of this is to prevent tax avoidance
One of the elements of transfer pricing documentation is a form for risk analysis, application of those prices across the enterprise. The form contains important information about the operation of taxation of companies in the various countries in which it operates.
The obligation to submit this form applies only to large companies operating on an international scale, if the total group revenues exceed EUR 750 million.