{"id":3427,"date":"2019-03-05T12:38:47","date_gmt":"2019-03-05T11:38:47","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=3427"},"modified":"2022-10-03T07:58:00","modified_gmt":"2022-10-03T06:58:00","slug":"priorytet-podatkowy-2019-progi-cen-transferowych","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/priorytet-podatkowy-2019-progi-cen-transferowych\/","title":{"rendered":"Priorytet podatkowy 2019 | Progi cen transferowych"},"content":{"rendered":"

1. Lokalna dokumentacja cen transferowych jest sporz\u0105dzana dla transakcji kontrolowanej o charakterze jednorodnym, kt\u00f3rej warto\u015b\u0107<\/span>, pomniejszona o podatek od towar\u00f3w i us\u0142ug, przekracza w roku obrotowym nast\u0119puj\u0105ce progi dokumentacyjne:<\/p>\n

    \n
  1. 10 mln z\u0142 \u2013 w przypadku transakcji towarowej;<\/li>\n
  2. 10 mln z\u0142 \u2013 w przypadku transakcji finansowej;<\/li>\n
  3. 2 mln z\u0142 \u2013 w przypadku transakcji us\u0142ugowej;<\/li>\n
  4. 2 mln z\u0142 \u2013 w przypadku innej transakcji ni\u017c okre\u015blona w pkt (i-iii).<\/li>\n<\/ol>\n

    \t2. Progi dokumentacyjne s\u0105 ustalane odr\u0119bnie<\/span> dla:<\/p>\n

      \n
    1. ka\u017cdej transakcji kontrolowanej o charakterze jednorodnym niezale\u017cnie od przyporz\u0105dkowania transakcji kontrolowanej do transakcji towarowych, finansowych, us\u0142ugowych albo innych transakcji;<\/li>\n
    2. strony kosztowej i przychodowej.<\/li>\n<\/ol>\n

      \t3. Do sporz\u0105dzenia lokalnej dokumentacji cen transferowych s\u0105 obowi\u0105zani tak\u017ce podatnicy:<\/p>\n

        \n
      1. dokonuj\u0105cy, bezpo\u015brednio lub po\u015brednio, zap\u0142aty nale\u017cno\u015bci na rzecz podmiotu maj\u0105cego miejsce zamieszkania, siedzib\u0119 lub zarz\u0105d na terytorium lub w kraju stosuj\u0105cym szkodliw\u0105 konkurencj\u0119 podatkow\u0105<\/span>, je\u017celi \u0142\u0105czna kwota wynikaj\u0105ca z umowy lub rzeczywi\u015bcie zap\u0142acona w roku obrotowym \u0142\u0105czna kwota wymagalnych w tym roku \u015bwiadcze\u0144 przekracza 100.000,00 z\u0142<\/span> lub r\u00f3wnowarto\u015b\u0107 tej kwoty, lub<\/li>\n
      2. zawieraj\u0105cy<\/span> z podmiotem maj\u0105cym miejsce zamieszkania, siedzib\u0119 lub zarz\u0105d na terytorium lub w kraju stosuj\u0105cym szkodliw\u0105 konkurencj\u0119 podatkow\u0105:\n
          \n
        1. umow\u0119 sp\u00f3\u0142ki nieb\u0119d\u0105cej osob\u0105 prawn\u0105<\/span>, je\u017celi \u0142\u0105czna warto\u015b\u0107 wniesionych przez wsp\u00f3lnik\u00f3w wk\u0142ad\u00f3w przekracza 100.000,00 z\u0142 lub r\u00f3wnowarto\u015b\u0107 tej kwoty, lub<\/li>\n
        2. umow\u0119 wsp\u00f3lnego przedsi\u0119wzi\u0119cia lub inn\u0105 umow\u0119 o podobnym charakterze, w kt\u00f3rych warto\u015b\u0107 wsp\u00f3lnie realizowanego przedsi\u0119wzi\u0119cia okre\u015blona w umowie, a w przypadku braku okre\u015blenia w umowie tej warto\u015bci, przewidywana na dzie\u0144 zawarcia umowy, przekracza 100.000,00 z\u0142 lub r\u00f3wnowarto\u015b\u0107 tej kwoty.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

          \t4. Kwoty, o kt\u00f3rych mowa w ust. 1, wyra\u017cone w walucie obcej, przelicza si\u0119 na z\u0142ote wed\u0142ug kursu \u015bredniego og\u0142aszanego przez Narodowy Bank Polski, obowi\u0105zuj\u0105cego w ostatnim dniu roboczym poprzedzaj\u0105cym dzie\u0144 realizacji operacji gospodarczej.<\/p>\n

          \tJe\u015bli masz jakiekolwiek pytania lub w\u0105tpliwo\u015bci, skontaktuj si\u0119 z getsix\u00ae<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          Lokalna dokumentacja cen transferowych jest sporz\u0105dzana dla transakcji kontrolowanej o charakterze jednorodnym, kt\u00f3rej warto\u015b\u0107, pomniejszona o podatek od towar\u00f3w i us\u0142ug, przekracza…<\/p>\n

          <\/div> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":3,"featured_media":3428,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"article.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[251],"tags":[439,804,553],"class_list":["post-3427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artykul","tag-2019-pl","tag-audyt","tag-konsultacje-doradztwo"],"acf":[],"yoast_head":"\nProgi cen transferowych | HLB Poland<\/title>\n<meta name=\"description\" content=\"1. 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Lokalna dokumentacja cen transferowych jest sporz\u0105dzana dla transakcji kontrolowanej o charakterze jednorodnym, kt\u00f3rej warto\u015b\u0107...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hlb-poland.global\/pl\/priorytet-podatkowy-2019-progi-cen-transferowych\/\" \/>\n<meta property=\"og:site_name\" content=\"HLB Poland\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/HLBPoland\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-05T11:38:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-03T06:58:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hlb-poland.global\/wp-content\/uploads\/2019\/03\/tax-focus-banner-pl.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"645\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"HLB Poland\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"HLB Poland\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/hlb-poland.global\/pl\/priorytet-podatkowy-2019-progi-cen-transferowych\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/hlb-poland.global\/pl\/priorytet-podatkowy-2019-progi-cen-transferowych\/\"},\"author\":{\"name\":\"HLB Poland\",\"@id\":\"https:\/\/hlb-poland.global\/#\/schema\/person\/eb37889b6dd70a90e5a9631b1a5e63d8\"},\"headline\":\"Priorytet podatkowy 2019 | Progi cen transferowych\",\"datePublished\":\"2019-03-05T11:38:47+00:00\",\"dateModified\":\"2022-10-03T06:58:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/hlb-poland.global\/pl\/priorytet-podatkowy-2019-progi-cen-transferowych\/\"},\"wordCount\":333,\"publisher\":{\"@id\":\"https:\/\/hlb-poland.global\/#organization\"},\"image\":{\"@id\":\"https:\/\/hlb-poland.global\/pl\/priorytet-podatkowy-2019-progi-cen-transferowych\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/hlb-poland.global\/wp-content\/uploads\/2019\/03\/tax-focus-banner-pl.jpg\",\"keywords\":[\"2019\",\"Audyt\",\"Konsultacje \/ doradztwo\"],\"articleSection\":[\"Artyku\u0142\"],\"inLanguage\":\"pl-PL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hlb-poland.global\/pl\/priorytet-podatkowy-2019-progi-cen-transferowych\/\",\"url\":\"https:\/\/hlb-poland.global\/pl\/priorytet-podatkowy-2019-progi-cen-transferowych\/\",\"name\":\"Progi cen transferowych | HLB Poland\",\"isPartOf\":{\"@id\":\"https:\/\/hlb-poland.global\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/hlb-poland.global\/pl\/priorytet-podatkowy-2019-progi-cen-transferowych\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/hlb-poland.global\/pl\/priorytet-podatkowy-2019-progi-cen-transferowych\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/hlb-poland.global\/wp-content\/uploads\/2019\/03\/tax-focus-banner-pl.jpg\",\"datePublished\":\"2019-03-05T11:38:47+00:00\",\"dateModified\":\"2022-10-03T06:58:00+00:00\",\"description\":\"1. 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