We provide assistance in the transfer pricing risk management, thus eliminating the tax risk relating to the transactions between related parties related parties.

Transfer pricing
TP compliance
TP advisory
TP support litigation
TP planning

Having regard to the dynamically changing regulations and a large number of the TP documentation obligations, besides the support in the document preparation we offer the following additional advisory services relating to:

  • the TP audit,
  • the TP policies
  • the TP outsourcing,
  • making an advance pricing agreement (APA).


As part of an additional package of services, the PKF Consult TP team offers a thorough audit of your method of settlements made with affiliated entities. This offer includes in particular:

  • a review of the documentation in place and, if it needs to be supplemented, identification of agreements and calculations that must be prepared,
  • an analysis of individual tax rulings issued by the tax authorities, as to correct settlements in terms of formal and legal requirements,
  • a review and verification of the settlement procedures in use, in terms of their comprehensiveness, to reflect the required facts,
  • the preparation of a report to present risks identified during the audit and recommended actions to limit such risks.

The exact scope of services is left open for individual agreement. Specific and customer-tailored services are subject to separate arrangements and pricing.


The most appropriate definition of the TP policies is that those are guidelines developed in a group of related parties whose aim is to achieve specific economic goals relating to the transfer of goods between the transactions parties.

The TP policies determine the current rules for making transactions. The main purpose of the TP policies is to define consistent terms of transactions with related parties and transparent rules. Transactions made in accordance with the TP policies are based on reasonable grounds, with strictly determined terms and conditions, where the method to determine and calculate the price for a given type of transaction is fixed and economically justified. The use of various calculation methods and the lack of specific, conscious and formalised TP policies often increase the tax risk and distort financial results and consequently, lead to wrong decisions made based on distorted data.

The PKF Consult team of experts offers a review of your TP policies and assessment of whether the procedures indicated in the same comply with the obligatory tax law regulations and do not generate the risk objections on the part of tax authorities.


Due to continuous amendments to the TP regulations (beginning from 2017) and directions of fiscal policies aimed at eliminating events relating to the tax base erosion or tax evasion, the TP becomes a particularly significant area of concern for the tax authorities. Therefore, audits focus in particular on the verification of intragroup settlements, group price building policies, risk allocation or the so-called restructuring activities.

From the perspective of entrepreneurs or the Management Board, as the authority liable towards tax authorities, it is important to constantly monitor all intragroup transfers in terms of the TP obligations, mainly with a view to the following:

  • the analysis of past and future transfers in the context of the TP building,
  • the analysis of transactions in terms of the scope of the TP obligations,
  • reporting obligations relating to the transactions with affiliated entities,
  • the valuation of terms and conditions of transactions, taking account of the price calculation methods with affiliated entities,
  • monitoring changes in the actual status of transactions subject to documentation obligation,
  • and many more.

The response to the aforesaid issues is the comprehensive services offered by PKF Consult, i.e. “outsourcing of all TP tasks and obligations”. In that respect, while delivering services through experienced tax advisors, auditors and legal counsels, we provide you with a model close to the in-house advisor function, including the TP control by way of:

  • a permanent supervision and contact with the Client (including periodic meetings with the Client) concerning planned and executed transactions with affiliated entities,
  • an analysis of the documents and transactions in terms of the TP obligations,
  • current consultations on transactions made with related parties in terms of an impact of the TP risk,
  • the preparation of the TP documentation,
  • conduct of benchmarking studies for planned transactions and a possible recommendation of price calculation,
  • the preparation of necessary declarations for the purpose of reporting on transactions with affiliated entities,
  • the support/participation in the TP tax audits.


A significant tool that protects taxpayers against transfer pricing adjustments is an advance pricing agreement (APA). Advance pricing agreements have grown in significance from the beginning of this year since the legislator reduced the possibility to recognise the following as tax deductible expenses: costs of acquired advisory services, market analysis, advertising, management and governance, data processing, insurance, guarantee and surety, and similar services as well as any fees and charges for the use or right to use entitlements or values. Advance pricing agreements can be divided into (i) unilateral, (ii) bilateral and (iii) multilateral ones. The latter two types additionally guarantee that double taxation is eliminated since they are an assurance that the terms and conditions of the transactions with related parties are correct, an assurance given not only by the competent authority of the Republic of Poland but also by competent authorities of the countries in which the parties to transactions with the taxpayer are based.

The authority competent for APA is the Head of the National Revenue Administration. It is a body responsible for recognising that significant terms and conditions agreed between related parties are comparable with those that would be agreed between independent entities. The taxpayer who files an application is obliged to specify the chosen transfer pricing method plus adequate justification and additional documents to confirm that the choice is correct.

The taxpayer must present, in the first place, the description of how the proposed method is to be used for the object of the application, and in particular indicate:

  • the transaction price calculation algorithm,
  • the financial forecasts that are the basis for the calculation,
  • an analysis of  comparable data used to calculate the transaction price.

The taxpayer must also indicate the circumstances that may affect the correct determination of the transaction price. Those are in particular:

  • the terms and conditions of the transaction, as agreed between the entities, including a description of the transaction flow,
  • an analysis of assets, functions and risks of related parties as well as a description of projected costs of the transaction,
  • the description of the economic strategy of affiliated entities, if it affects the transaction price,
  • data on the economic situation in the sector in which the applicant operates,
  • organisational and capital structure of the applicant and affiliated entities, and a description of the financial accounting policies.

The applicant is also obliged to enclose relevant documents, like e.g. contracts and agreements relating to the transactions and a list of related parties that take part in determining terms and conditions, and their written approval. It is also significant to describe critical assumptions underlying the ability of the method to adequately reflect transaction prices in accordance with the arm’s length principle. The applicant must also propose the term of such an agreement.

Besides, at the end of March 2019, draft amendments to the Act on Simplified APA Procedure were published. Thespecific elements of the simplified APA procedure are presented below:

  • the structure of a simplified application will be as follows:
  • lower costs of proceedings – a fee for a simplified APA application or renewal application was set at PLN 20,000, and
  • shorter time of processing (3 months). A decision should be issued after 3-month proceedings; the decision will include the data on the controlled transaction, verification method and transfer price calculation method as well as critical assumptions on the ability of the transfer price calculation method to properly reflect the price.

The PKF Consult TP team will guide you through the entire APA application procedure, beginning from a contact with the National Revenue Administration, via the preparation of materials necessary for the application, the provision of adequate explanations, to the issue of the aforesaid decision.

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