Slovakia’s tax authority has issued new guidance explaining how taxpayers should prepare transfer pricing documentation under updated Ministry of Finance rules. The guide outlines structural changes to Table I of the corporate income tax return, which must be completed by taxpayers with significant controlled transactions, including those involving permanent establishments.
It also removes the requirement to keep abbreviated transfer pricing documentation for certain transactions when Table I is completed. If Table I doesn’t have enough space, significant transactions must still be listed in the abbreviated documentation. Taxpayers with significant related-party transactions that require full or basic transfer pricing documentation must maintain that documentation and complete Table I. The guidance applies to tax periods with filing deadlines after December 31, 2025.
To access the Guidance, click here.