Draft general ruling on a definition of a uniform controlled transaction

On 12 July 2021, a draft general ruling was published on the website of the Ministry of Finance, Funds and Regional Policy (of 30 June 2021). The ruling contains a definition of a uniform controlled transaction.

It is intended to explain how to understand the term “uniform controlled transaction” – a definition which is of particular significance when determining the obligations for documentation. In the explanatory memorandum, the Minister particularly emphasized the intention to eliminate an artificial division of a single and uniform transaction into several smaller ones with the aim of avoiding the obligation for reporting and documentation. An interesting issue mentioned in the ruling is the distinction between elements of a transaction which are of dominant and leading nature and elements of complementary and auxiliary nature.

According to the currently applicable rules, to assess whether a transaction is of uniform nature, attention should be paid to the following elements: (i) economic uniformity, (ii) comparability criteria, (iii) transfer pricing verification methods, and (iv) other relevant circumstances of the controlled transaction. The Minister indicates that uniformity of a transaction should be assessed as a whole, and the assessment should account for all the above elements. The taxpayer’s final assessment should rely on the synthesis of the findings. Consequently, the draft ruling focuses on developing the above notions with the aim of presenting details of their proper understanding to consider that a transaction is “uniform”. The assessment should include the specific nature of the sector in which the group operates and the functions performed by the taxpayer.

Using selected examples, the Minister explains which criteria may influence the assessment, while emphasizing that it is of key significance to focus on those aspects that may actually affect the course of the analyzed transactions. Based on such aspects, assessment should be made as to whether transactions should be allocated into separate subgroups or perceived as a whole, and the collection thereof should be considered a uniform transaction.

Currently, the draft ruling is at the stage of open tax consultations, and all stakeholders may submit their comments to the Ministry of Finance by 31 July 2021. We look forward to the outcome of the consultations and the final wording of the draft.

We strongly encourage you to read the draft and send your comments – link to the website of the Ministry of Finance.

We will keep you informed on further developments regarding the draft. Should you have any questions, please contact us.


Arkadiusz Żurawicki Partner, Warsaw

E: arkadiusz.zurawicki@pl.Andersen.com
T: +48 22 690 08 71
M: +48 508 092 989

Michał Wilk Partner, Katowice

E: michal.wilk@pl.Andersen.com
T: +48 32 731 68 69
M: +48 500 023 685