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Abolition of transfer pricing reporting obligation

The law eliminates the obligation for companies to report transfer pricing. Entrepreneurs who missed the deadline will avoid financial penalties. Already initiated penalty proceedings will be discontinued.
Key points
End of transfer pricing reporting obligation for companies.
No penalties for entrepreneurs who missed the filing deadline.
Discontinuation of already initiated penalty proceedings.
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53%
VOTING RESULTS
2025-06-25
For 227
Against 198
Abstain 1
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku dochodowym od osób prawnych.
Print number: PROJEKT USTAWY 1233
Process start date: 2025-05-08
Voting date: 2025-06-25
Voting no: 45