Slovakia: Updated guidelines on transfer pricing documentation
Updated guidelines expand scope of information that must be reported.
The Ministry of Finance issued updated guidelines on transfer pricing documentation (MF/012879/2025-724), as well as a new corporate income tax return form for 2025 featuring a revised structure for “Table I - Transactions with related parties.”
The updated guidelines expand the scope of information that must be reported to include the exact type of transaction, the name of the counterparty, the country of the counterparty's residence, and the transaction value.
The updated guidelines replace the previous guidelines (MF/020061/2022-724) and apply to the preparation of documentation for the tax period in which the last day for filing the tax return falls after December 31, 2025.
Read an October 2025 report prepared by the KPMG member firm in Slovakia