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In mid-October, the President of the Republic of Poland signed the Act of 18 September 2026 amending the Personal Income Tax Act and the Corporate Income Tax Act (Parliamentary Paper No. 2837).
It means that, as of 1 January 2027, the following regulations will take effect:
- lack of a statement confirming that the local file is consistent with the actual state of affairs, and that the transfer prices included in that file are set on terms which would be agreed upon by independent entities,
- exemptions for microenterprises and small enterprises from the obligation to include the general financial information of the entity in the TPR form,
- a power of attorney to sign tax returns submitted electronically as a sufficient authorisation for signing the TPR form,
- the possibility of making transfer pricing adjustments between domestic entities confirmed.
More information about the amended regulations can be found here.
