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An analysis by CRIDO, Taxand Poland
Adriana Marciniszyn from our Polish member firm CRIDO has published an article outlining key considerations for Transfer Pricing Adjustments (TPAs) in Poland’s JPK CIT (Standard Audit File for Corporate Income Tax).
TPAs must be accurately reported, as JPK CIT provides tax authorities with full visibility of accounting records, including transaction details, counterparties, and account tags. Misclassification, inconsistencies with transfer pricing documentation, or incorrect account tagging can directly affect the taxable base and increase audit risks. Given the file’s transparency and scrutiny, ensuring alignment between TPAs, CIT declarations, and documentation is essential.
You can read the full article here for more details.
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