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Analysis of documentary obligations
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On 1 January 2019, provisions amending the Corporate Income Tax Act came into force, changing, among others, the rules concerning the determination of the documentation obligation with respect to transfer pricing.
As indicated in Art. 11k par. 2 of the CIT Act, local transfer pricing documentation is prepared for a controlled transaction of homogeneous nature, the value of which, reduced by o Value added tax, exceeds certain documentation thresholds in the financial year.
In view of the above, in order to determine the documentation obligation, revenues or costs of the company are not taken into account, but only the value of the transaction.
As part of our services, we offer analysis of documentation obligations in terms of verification of transactions subject to the obligation to prepare.
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