If you are searching for a free Master File template or a free Local File template aligned with the latest OECD standards, you are not alone. Transfer Pricing teams regularly look for structured, up-to-date templates that reflect current regulations and audit expectations.
With the FY2025 update, both the Master File and Local File templates are included free of charge within TPGenie SaaS software. There is no separate fee, no additional module and no annual template surcharge. The templates are part of the core licence.
A Free Master File Template Aligned with OECD 2022
The FY2025 Master File template follows the structure of the OECD Transfer Pricing Guidelines 2022. The content has been organised to mirror the OECD framework, covering group structure, business activities, intangibles, financial activities and financial information in a logical and defensible way.
Rather than providing a static Word example, the template reflects current international expectations and is maintained annually. For groups operating in multiple jurisdictions, this ensures consistency and reduces the risk of outdated references.
If you are looking for a free OECD Master File template for 2025, this template is already included in TPGenie.
A Free Local File Template Designed for Practical Use
The FY2025 Local File template focuses on clarity, consistency and audit readiness. The Executive Summary has been refined to clearly present the selected transfer pricing method. The structure of the transaction chapters has been improved to ensure that the functional analysis, risk allocation, economic analysis and conclusions are aligned.
Recharge transactions are addressed more clearly, with a distinction between routine services and third-party cost recharges. The conclusions now follow the same structure as the method selection, making the overall narrative more coherent and defensible.
For professionals searching online for a free Local File template compliant with OECD standards, the FY2025 template offers a structured and technically robust starting point.
Templates Included by Default
Many providers treat Master File and Local File templates as separate products. In TPGenie, templates are included as part of the SaaS software licence. Each year, they are updated to reflect regulatory developments and practical experience from multinational documentation projects.
This means that when you use TPGenie, you automatically receive updated Master File and Local File templates without additional cost.
Why This Matters
Transfer Pricing documentation is not static. OECD guidance evolves, audit expectations change and best practices develop over time. Having free templates included in your documentation software ensures that your framework remains aligned without requiring separate procurement decisions.
If you are evaluating solutions and searching for a free Master File template or a free Local File template for FY2025, it is worth considering whether the template is a one-off document or part of a continuously maintained system.
With TPGenie, the templates are included. Always.
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