The Ministry of Finance released guidelines on the content of transfer pricing documentation for 2023.
The Ministry of Finance released guidelines (MF/020061/2022-724) on the content of transfer pricing documentation for 2023.
The guidelines provide for three types of transfer pricing documentation:
Read an April 2024 report prepared by the KPMG member firm in Slovakia
Transfer pricing documentation is due within 15 days of receipt of a request from the tax authority or financial directorate, and such a request may be sent no earlier than the first day following the tax return filing due date, which for calendar year taxpayers is 2 April 2024. Thus, a request to submit transfer pricing documentation for the 2023 may be sent as early as 3 April 2024.
Read an April 2024 report prepared by the KPMG member firm in Slovakia