On September 19, 2019, the Ministry of Finance published information regarding the statement on the preparation of local transfer pricing documentation submitted on the basis of provisions being in force from January 1, 2019.

Such statement, along with information regarding preparation of local transfer pricing documentation, must contain information that prices in transactions with related parties covered by the documentation have been agreed upon on market conditions.

The published information includes an example of the statement required by the provisions in force from January 1, 2019, which can be found here:

https://www.podatki.gov.pl/ceny-transferowe/wyjasnienia/oswiadczenie-o-sporzadzeniu-lokalnej-dokumentacji-cen-transferowych-na-podstawie-przepisow-obowiazujacych-od-1-stycznia-2019-r/

The statement in accordance with the rules in force from January 1, 2019 can be submitted only in electronic form and must be signed by all members of the management board; signing by an attorney-in-fact or attorneys-in-fact is excluded.