Transfer pricing in the spotlight of the tax authorities – a growing risk for companies in Poland

The tax authorities are gradually moving from spot checks to systematic supervision of taxpayers’ settlements, focusing on areas that may lead to understatement of income or transfer of profits outside Poland. The increase in the value of income reassessments and the development of analytical tools such as JPK_CIT and KSeF show that the National Revenue Administration is using data more and more effectively to identify entities with increased tax risk. Although the aim is to curb aggressive optimisation, the practical effects will also be felt by companies operating in accordance with the law. The new data-driven supervision model represents a significant change in control practices – and thus an increased risk of verification even for companies that have so far remained outside its scope.

Transfer pricing and the new tax supervision model

The Ministry of Finance and the National Revenue Administration are stepping up their efforts in the area of transfer pricing, treating it as one of the main priorities of the state’s tax policy. The decision to intensify controls stems from the growing scale of income understatement and profit transfers outside Poland.

As the Ministry of Finance emphasises:

“In 2024, the National Revenue Administration disclosed almost twice as much income that entities attempted to understate using transfer pricing than in the previous year, and in the first half of 2025, the scale of understatements was already 30% greater than in the whole of 2023. This means that the scale of the phenomenon is growing, and combating it requires specialist skills, knowledge and modern analytical tools.”

In response to this situation, the Ministry of Finance and the National Revenue Administration initiated the establishment of new, specialised units dealing with tax risk analysis. In August 2025, the Aggressive Tax Planning Prevention Team and the National Revenue Administration Competence Centre in Krakow began operations. They are responsible for analysing data from the JPK_CIT and KSeF systems, monitoring phenomena and identifying areas of increased risk in the field of transfer pricing. Their activities are intended to strengthen supervision over settlements between related entities and standardise the approach of authorities to control in this area.

Areas of increased risk in transfer pricing

The new supervisory model means that transfer pricing audits now cover not only the largest capital groups, but also medium-sized and smaller taxpayers.

Selection for transfer pricing audits is increasingly based on the analysis of data from various sources – TPR, JPK_CIT, KSeF and financial statements, which allows for the identification of transactions that may understate the tax base or lead to unjustified profit transfers. Entities showing non-standard levels of profitability, recurring losses or settlements between companies with a similar business profile are selected for verification.

The administration pays particular attention to intangible transactions – including consulting, marketing and management services or licence fees – where it is more difficult to prove the actual provision of services and their market remuneration. It is in these areas that transfer pricing adjustments and disputes most often arise, and the documentation prepared after the fact often does not reflect the actual course of the transaction.

From 2026, the tax authorities will have access to more comprehensive information about taxpayers’ activities thanks to the mandatory National e-Invoice System (KSeF) and the wider use of existing CIT reporting data, including CIT-8, JPK_CIT and TPR information. This will allow for the creation of integrated taxpayer profiles, comparison of their results with historical data and industry averages, and quick identification of deviations that may indicate tax risk. In practice, this means that even entities operating in accordance with the regulations may be subject to control if their profitability or intra-group settlement model deviates from values considered to be market values.

How to prepare your company and limit transfer pricing risks

Increased inspections and the growing analytical capabilities of tax authorities mean that preparing for transfer pricing audits should become part of ongoing tax risk management. The starting point is to assess the validity of documentation – both local and group – and to check whether the assumptions presented therein still correspond to the actual course of transactions and the functions of individual entities.

Tax authorities are placing increasing emphasis on data consistency, which is why particular attention should be paid to:

• the consistency of data between transfer pricing documentation, TPR, JPK_CIT and financial statements,
• the updating of comparative analyses and profitability assumptions,
• documentation of the actual scope of intangible services and their economic justification,
• consistency between group policy and local settlements in Poland.

In practice, it is important for entrepreneurs to verify intra-group settlements on an ongoing basis, rather than only at the stage of preparing documentation after the end of the year. Regular comparison of profitability with market levels, benchmark analysis and monitoring of results during the tax year allow for quick detection of deviations and adjustments even before a possible audit. This approach significantly reduces the risk of transfer pricing policies being questioned and makes it easier to defend the assumptions made.

For companies with foreign capital, consistency between local documentation and group policy is crucial. Authorities are increasingly analysing flows between companies from different jurisdictions, paying attention to the economic justification of services, licences and cost allocations. It is worth ensuring that economic justifications, decision-making schemes and intra-group agreements are consistent with the actual business model, including in terms of settlements with the head office

Transfer pricing adjustments and VAT

In the context of the planned audits, it is also worth noting the consequences of the latest case law of the Court of Justice of the European Union concerning transfer pricing adjustments. The CJEU judgment in Arcomet (C-726/23) indicates that in certain cases, transfer pricing adjustments may be subject to VAT if they constitute remuneration for a specific service. Although Polish case law has so far treated such adjustments as neutral for VAT purposes, the Court’s position may influence the approach of the tax authorities. For more on how to interpret the judgment, see our article ‘Transfer pricing adjustments may be subject to VAT – CJEU judgment in Arcomet (C-726/23)’.

With the expansion of KAS analytical tools and the growing number of audits, transfer pricing is becoming one of the key areas of tax risk. Properly prepared documentation, profitability analysis and clear economic justification of transactions can significantly reduce the impact of a possible audit. The getsix® team of tax advisers supports entrepreneurs in reviewing transfer pricing policies, developing documentation and implementing solutions to ensure compliance with current tax administration requirements.

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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