News

01

Number of APAs in 2022 at similar level to previous year

Traders entered into 98 advance pricing agreements (APAs) with the Minister of Finance in 2022. This is three fewer than in 2021, according to the latest statistics from the Ministry of Finance.

The largest number of agreements was unilateral – 96. Exactly the same number was concluded in 2021. There were 2 bilateral agreements last year (5 in 2021). Again, entrepreneurs did not conclude any multilateral agreement.

– The MF statistic confirms that entrepreneurs have practically started to use the prior price agreement tool more frequently since 2021. In 2020, only 18 such agreements were concluded, and a year later, there were already 101. The ministerial data also show that there are a further 340 agreement proceedings pending (288 unilateral, 51 – bilateral and 1 multilateral), notes Cyprian Werykowski, tax adviser, director at Thedy & Partners.

What other information emerges from the published data? Well, the most common method of pricing in concluded agreements is the net transaction margin method. In turn, the most common type of transaction is the purchase of services by a domestic entity.

Contact

02

Headquarter
in Warsaw:

ul. Moniuszki 1A
00-014 Warszawa
+48 (22) 629 09 17
biuro@thedy.pl

Designate a route

Branch office
in Katowice:

ul. Dworcowa 4 (Old Railway Station)
40-012 Katowice
+48 508 018 322
biuro@thedy.pl

Designate a route

Branch office
in Poznań:

ul. Królowej Jadwigi 43 (Business Link Maraton)
61-871 Poznań
+48 537 555 135
biuro@thedy.pl

Designate a route

Branch office
in Wrocław:

ul. Szczytnicka 11 (Green2Day)
50-382 Wrocław
+48 606 443 050
biuro@thedy.pl

Designate a route

Thedy & Partners sp. z o.o.
Tax advisory services
KRS: 570600
NIP: 113-289-37-45
REGON: 362235613
Capital: 150.000 PLN

T&P ADVISORY Sp. z o.o.
Stanisława Moniuszki 1A
00-014 Warszawa, Polska
NIP 5253065920

T&P Finance sp. z o.o.
KRS: 957685
NIP: 522-322-04-16
REGON: 521400905
Capital: 6.000 PLN
 

T&P ACCOUNTING P.S.A.
Stanisława Moniuszki 1A,
00-014 Warszawa
NIP: 5253101248