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To highlight that although the total number of tax inspections has decreased, the number of transfer pricing inspections has increased. In 2016, the tax authorities conducted a total of transfer pricing inspections. However, a year ago there were only a few such inspections, but it must be noted that the efficiency of the tax authorities was low. The annual average additional revenue per inspection is estimated to be PLN. However, the additional revenue per inspection.

Per year is estimated to be PLN. Decreased tax administration efficiency may also be due to entities being better prepared to examine tax documentation quality and transfer pricing analysis. It should be remembered that by the Country Email List end of the year the relevant entities will submit a revised form that is on the one hand more detailed and on the other hand contains certain simplifications and organizational changes that should remove some doubts.



And many of the practical issues that have arisen over the past year include non-cash transactions in transactions between entrepreneurs and transactions involving consumers. Changes in the Law on Entrepreneurs – Cash Registers and Payment Terminals In order to increase the number of non-cash transactions and ensure greater transparency of these transactions, the legislator obligated entrepreneurs to have payment terminals.