Due to the fact that the regulations about transfer pricing change very often, determining whether the requirement of documentation exists in the given circumstances can cause severe difficulties. For your convenience, we present diagrams to you that will, as we hope, make this process less complicated. One of the diagrams applies to the determining of the requirement of documentation based on the regulations that entered into force on 1 January 2017 and the other based on the regulations that entered into force on 1 January 2019.

Additionally, in relation to the tax year 2018, the taxpayers are allowed to choose the tax system they want to apply to the said year.

ESTABLISHING THE REQUIREMENT OF DOCUMENTATION FROM 01.01.2019

ESTABLISHING THE REQUIREMENT OF DOCUMENTATION FROM 01.01.2017