The Ministry of Finance amended the regulations on transfer pricing. The introduced regulations simplify settlements between related entities, such as setting transaction conditions or the scope of transaction documentation. TP-R is tax information submitted electronically by taxpayers to the Head of the State Treasury. The provisions in force from January 1, 2019 also provide, under conditions, an exemption for transactions concluded with domestic entities. Responsibility for not providing TP-R information has been regulated in the Penal and Fiscal Code. According to art. 80e § 1 of the Code of Exchange of Association, failure to submit TP-R, including submitting or submitting false information without delay, shall be subject to a fine of up to 720 daily rates.