According to the applicable regulations, entities are obliged to attach the Master File to the local documentation:
- those belonging to the group of related entities,
- whose consolidated revenue in the group of related entities exceeded PLN 200,000,000 or its equivalent in the previous financial year,
- are consolidated either fully or proportionately,
- for which the consolidated financial statements are prepared.
Companies may use group documentation prepared by one of the entities in the group.