From 2019 the requirement of documentation does not depend on the amount of achieved revenues or incurred costs. The level of documentation thresholds has been set at PLN 10 million for goods transactions and financial transactions and at PLN 2 million for services and other transactions. A benchmark analysis or compliance analysis has become an obligatory component of each local file.

* Regulations in force from 1 January 2019 can also be applied to transactions made in 2018.
** The deadlines shown by the table apply to the preparation of the local documentation (local file) and the group documentation (master file), since the deadline for the submission of these files has not changed and is still 7 days from the delivery of the request for submission. The deadlines shown by the table apply to the submission of the statement and information about transfer pricing. 
*** The threshold expressed in the table in PLN applies to capital groups preparing consolidated financial statements in PLN. The threshold expressed in EUR applies to capital groups preparing consolidated financial statements in a currency other than PLN. Regulations on the threshold amount expressed in PLN (PLN 3.25 billion) are applicable to the financial year beginning no earlier than on 1 January 2018.

Till the end of 2018 the scope of documentation depended not on the amount of a transaction, but on the level of accounting revenues or costs. More details are presented by the table below.

* The deadlines shown by the table apply to the preparation of the local documentation (local file) and the group documentation (master file), since the deadline for the submission of these files has not changed and it still is 7 days from the delivery of request for submission. The deadlines shown by the table apply to the submission of the statement and information about transfer pricing. 
**The threshold expressed in the table in PLN applies to capital groups preparing consolidated financial statements in PLN. The threshold expressed in EUR applies to capital groups preparing consolidated financial statements in a currency other than PLN. Regulations on the threshold amount expressed in PLN (PLN 3.25 billion) are applicable to the financial year beginning no earlier than on 1 January 2018.