{"id":21981,"date":"2026-07-29T12:47:14","date_gmt":"2026-07-29T11:47:14","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=21981"},"modified":"2026-07-29T12:47:16","modified_gmt":"2026-07-29T11:47:16","slug":"ceny-transferowe-a-wht-kiedy-moga-miec-na-siebie-wplyw","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/ceny-transferowe-a-wht-kiedy-moga-miec-na-siebie-wplyw\/","title":{"rendered":"Ceny transferowe a WHT \u2013 kiedy mog\u0105 mie\u0107 na siebie wp\u0142yw?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ceny transferowe wp\u0142ywaj\u0105 na WHT g\u0142\u00f3wnie przy odsetkach i nale\u017cno\u015bciach licencyjnych wyp\u0142acanych zagranicznym podmiotom powi\u0105zanym. Zwolnienie lub obni\u017cona stawka obejmuje tylko cz\u0119\u015b\u0107 rynkow\u0105. Cen\u0119, status rzeczywistego w\u0142a\u015bciciela i procedur\u0119 WHT trzeba sprawdzi\u0107 przed wyp\u0142at\u0105.<\/p>\n\n\n<div class=\"table-of-contents\"><p style=\"font-weight: 600; font-size: 20px; margin-bottom: 10px;\">W tym artykule znajdziesz:<\/p><ul class=\"menu\"><li><a href=\"#kiedy-ceny-transferowe-wplywaja-na-wht\">Kiedy ceny transferowe wp\u0142ywaj\u0105 na WHT?<\/a><\/li><li><a href=\"#co-nalezy-sprawdzic-przed-zastosowaniem-preferencji\">Co nale\u017cy sprawdzi\u0107 przed zastosowaniem preferencji?<\/a><\/li><li><a href=\"#gdzie-ryzyko-tp-wht-jest-najwieksze\">Gdzie ryzyko TP\u2013WHT jest najwi\u0119ksze?<\/a><\/li><li><a href=\"#jak-prog-2-mln-zl-wplywa-na-rozliczenie\">Jak pr\u00f3g 2 mln z\u0142 wp\u0142ywa na rozliczenie?<\/a><\/li><li><a href=\"#jak-polaczyc-proces-cen-transferowych-i-wht\">Jak po\u0142\u0105czy\u0107 proces cen transferowych i WHT?<\/a><\/li><\/ul><\/div><script>\n        document.addEventListener(\"DOMContentLoaded\", function () {\n            document.querySelectorAll(\".table-of-contents a\").forEach(anchor => {\n                anchor.addEventListener(\"click\", function (e) {\n                    e.preventDefault();\n                    const targetId = this.getAttribute(\"href\").substring(1);\n                    const targetElement = document.getElementById(targetId);\n                    if (targetElement) {\n                        const offset = 123;\n                        const elementPosition = targetElement.getBoundingClientRect().top + window.scrollY;\n                        window.scrollTo({\n                            top: elementPosition - offset,\n                            behavior: \"smooth\"\n                        });\n                    }\n                });\n            });\n        });\n    <\/script>\n\n\n<hr\/><h2 id=\"kiedy-ceny-transferowe-wplywaja-na-wht\" class=\"wp-block-heading toc-header\">Kiedy ceny transferowe wp\u0142ywaj\u0105 na WHT?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ryzyko powstaje, gdy polska sp\u00f3\u0142ka p\u0142aci podmiotowi powi\u0105zanemu wi\u0119cej, ni\u017c zap\u0142aci\u0142aby niezale\u017cnemu kontrahentowi. Nadwy\u017cka ponad warto\u015b\u0107 rynkow\u0105 mo\u017ce nie korzysta\u0107 ze zwolnienia ani preferencyjnej stawki WHT, a r\u00f3wnocze\u015bnie prowadzi\u0107 do korekty cen transferowych.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z <strong>art. 21 ust. 7 ustawy o CIT<\/strong> zwolnienie dla odsetek i nale\u017cno\u015bci licencyjnych obejmuje wy\u0142\u0105cznie kwot\u0119 ustalon\u0105 na warunkach rynkowych. Krajowa stawka WHT dla takich p\u0142atno\u015bci wynosi co do zasady <strong>20%<\/strong>.<\/p>\n\n\n\n<hr\/><h2 id=\"co-nalezy-sprawdzic-przed-zastosowaniem-preferencji\" class=\"wp-block-heading toc-header\">Co nale\u017cy sprawdzi\u0107 przed zastosowaniem preferencji?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Rynkowo\u015b\u0107 p\u0142atno\u015bci jest tylko jednym z warunk\u00f3w. P\u0142atnik powinien r\u00f3wnie\u017c zweryfikowa\u0107:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kwalifikacj\u0119 p\u0142atno\u015bci,<\/li>\n\n\n\n<li>certyfikat rezydencji,<\/li>\n\n\n\n<li>status rzeczywistego w\u0142a\u015bciciela,<\/li>\n\n\n\n<li>dochowanie nale\u017cytej staranno\u015bci,<\/li>\n\n\n\n<li>w\u0142a\u015bciw\u0105 umow\u0119 o unikaniu podw\u00f3jnego opodatkowania,<\/li>\n\n\n\n<li>zastosowanie mechanizmu <strong>pay and refund<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Przy zwolnieniu dla kwalifikowanych p\u0142atno\u015bci mi\u0119dzy sp\u00f3\u0142kami z UE lub EOG wymagane s\u0105 m.in. odpowiedni status podatkowy odbiorcy, co najmniej <strong>25% powi\u0105zanie kapita\u0142owe<\/strong> oraz zasadniczo dwuletni okres posiadania udzia\u0142\u00f3w. Spe\u0142nienie wymog\u00f3w formalnych nie obejmuje jednak cz\u0119\u015bci nierynkowej.<\/p>\n\n\n\n<hr\/><h2 id=\"gdzie-ryzyko-tp-wht-jest-najwieksze\" class=\"wp-block-heading toc-header\">Gdzie ryzyko TP\u2013WHT jest najwi\u0119ksze?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Szczeg\u00f3lnej analizy wymagaj\u0105:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>po\u017cyczki wewn\u0105trzgrupowe bez uwzgl\u0119dnienia waluty, okresu, zabezpiecze\u0144 i wiarygodno\u015bci kredytowej,<\/li>\n\n\n\n<li>cash pooling z jednakowymi warunkami dla uczestnik\u00f3w o r\u00f3\u017cnym ryzyku,<\/li>\n\n\n\n<li>licencje, gdy op\u0142ata nie odpowiada zakresowi praw i korzy\u015bci,<\/li>\n\n\n\n<li>finansowanie back-to-back, kt\u00f3re mo\u017ce podwa\u017ca\u0107 status rzeczywistego w\u0142a\u015bciciela,<\/li>\n\n\n\n<li>us\u0142ugi niematerialne bez konkretnych dowod\u00f3w wykonania.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Bezpieczna przysta\u0144 dla finansowania nie potwierdza prawa do preferencji WHT. Brak obowi\u0105zku sporz\u0105dzenia local file r\u00f3wnie\u017c nie zwalnia z zasady ceny rynkowej ani z obowi\u0105zk\u00f3w p\u0142atnika.<\/p>\n\n\n\n<hr\/><h2 id=\"jak-prog-2-mln-zl-wplywa-na-rozliczenie\" class=\"wp-block-heading toc-header\">Jak pr\u00f3g 2 mln z\u0142 wp\u0142ywa na rozliczenie?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Po przekroczeniu w roku podatkowym <strong>2 mln z\u0142<\/strong> kwalifikowanych wyp\u0142at na rzecz tego samego zagranicznego podmiotu powi\u0105zanego mo\u017ce znale\u017a\u0107 zastosowanie mechanizm pay and refund. Dotyczy on g\u0142\u00f3wnie odsetek, nale\u017cno\u015bci licencyjnych i dywidend.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00f3g nie przes\u0105dza o rynkowo\u015bci, ale wymaga wcze\u015bniejszego wyboru w\u0142a\u015bciwej procedury. Benchmark przygotowany dopiero po zako\u0144czeniu roku mo\u017ce by\u0107 sp\u00f3\u017aniony.<\/p>\n\n\n\n<hr\/><h2 id=\"jak-polaczyc-proces-cen-transferowych-i-wht\" class=\"wp-block-heading toc-header\">Jak po\u0142\u0105czy\u0107 proces cen transferowych i WHT?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Przed pierwsz\u0105 istotn\u0105 wyp\u0142at\u0105 nale\u017cy sklasyfikowa\u0107 p\u0142atno\u015b\u0107, ustali\u0107 rynkowy poziom wynagrodzenia, zweryfikowa\u0107 odbiorc\u0119 i podstaw\u0119 preferencji, sprawdzi\u0107 limit 2 mln z\u0142 oraz zgromadzi\u0107 sp\u00f3jny pakiet dowodowy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Powinien on obejmowa\u0107 umow\u0119 zgodn\u0105 z rzeczywistym przebiegiem transakcji, analiz\u0119 funkcji i ryzyk, w\u0142a\u015bciwy benchmark, certyfikat rezydencji, dowody wykonania \u015bwiadczenia oraz materia\u0142y dotycz\u0105ce rzeczywistego w\u0142a\u015bciciela. W jednej z kontroli odsetek za lata 2019\u20132021 sp\u00f3\u0142ka po zakwestionowaniu cz\u0119\u015bci nierynkowej wp\u0142aci\u0142a ponad <strong>11,5 mln z\u0142<\/strong> podatku i odsetek.<\/p>\n\n\n\n<div class=\"indent-section-container\"><span class=\"indent-section-heading\">Pe\u0142n\u0105 wersj\u0119 artyku\u0142u mo\u017cna przeczyta\u0107 tutaj: <\/span><p><a href=\"https:\/\/getsix.pl\/getsix-blog-pl\/podatki-i-prawo-alerts-polska\/podatki-i-prawo\/ceny-transferowe-a-wht-kiedy-moga-miec-na-siebie-wplyw\/\">Ceny transferowe a WHT \u2013 kiedy mog\u0105 mie\u0107 na siebie wp\u0142yw?<\/a><\/p><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ceny transferowe wp\u0142ywaj\u0105 na WHT g\u0142\u00f3wnie przy odsetkach i nale\u017cno\u015bciach licencyjnych wyp\u0142acanych zagranicznym podmiotom powi\u0105zanym. Zwolnienie lub obni\u017cona stawka obejmuje..<\/p>\n<div class=\"clear\"><\/div><a class=\"more-link\" href=\"https:\/\/hlb-poland.global\/pl\/ceny-transferowe-a-wht-kiedy-moga-miec-na-siebie-wplyw\/\"> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":4,"featured_media":21982,"comment_status":"open","ping_status":"closed","sticky":false,"template":"press-room.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[250],"tags":[1540,997,1175,1198,809,1316,811],"class_list":["post-21981","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacje-prasowe","tag-1540","tag-ceny-transferowe","tag-doradztwo-podatkowe","tag-podatek-dochodowy-od-osob-prawnych-cit","tag-podatek-u-zrodla","tag-umowy-o-unikaniu-podwojnego-opodatkowania","tag-wht-pl"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ceny 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