Transfer pricing disclosure requirements increasingly take the form of mandatory TP forms, annexes, or structured filings submitted alongside or separate from the corporate income tax return. These obligations differ widely by jurisdiction in terms of scope, thresholds, deadlines, and filing mechanisms.
The table below provides a country-by-country overview of transfer pricing forms applicable for FY 2025, including the form name, filing requirement, statutory deadline, and filing portal where available. The information is intended as a practical reference for multinational groups and tax professionals tracking global transfer pricing compliance obligations.
Scope note – This overview focuses on transfer pricing forms and disclosures, not on Master File / Local File documentation rules unless the documentation itself must be filed as a form. Deadlines are stated based on FY 2025 statutory rules, including known transitional regimes where applicable.
The full data set comes for free with our TPGenie Compliance Tracker.
Transfer Pricing Forms by Country – FY 2025
| Country | TP Form Name | TP Form Description | TP Form In Place | TP Form Deadline | TP Form Deadline Description | TP Form filing portal URL |
| Aland | Form 78 (Explanation of Transfer Prices) | Companies must file Form 78 “Explanation of Transfer Prices” together with their corporate income tax return if they are required to prepare transfer pricing documentation (i.e. if they exceed the large enterprise thresholds). Large enterprises are defined as those exceeding at least one of the following at the group level in two consecutive years: • 250 employees (annual average) • Annual net sales over EUR 50 million and balance sheet total over EUR 43 million Form 78 provides information on the company’s related-party transactions for the tax year (especially where the counterparty is a foreign related party). The full transfer pricing documentation (Master File and Local File) is not filed with the return but must be prepared and submitted to the Tax Administration upon request. |
Yes | 2025-04-30 | 30 April 2025 – Form 78 must be submitted electronically (via MyTax) at the same time as the income tax return, which is due within four months after the end of the financial year. | https://omavero.vero.fi/ |
| Albania | Annual Controlled Transactions Notice | Only taxpayers whose total controlled transactions (including loan balances) exceed ALL 50,000,000 during the reporting period are required to submit an “Annual Controlled Transactions Notice” (a form listing the related-party transactions) . | Yes | 2025-03-31 | Due by the same deadline as the annual corporate income tax return (e.g. 31 March of the following year) . A late filing incurs a fixed penalty of ALL 10,000 for each month of delay . | https://efiling.tatime.gov.al |
| Algeria | Déclaration annuelle des prix de transfert | Annual Transfer Pricing declaration required for large multinational enterprises, filed electronically via the Jibaya’tic portal (online tax filing system), as per Article 151 ter of the tax code. This declaration includes general information on the group (ultimate parent, business activities, TP policy, intangibles, restructurings) and specific information on the local entity’s related-party transactions (including loans, free-of-charge transactions, and any advance pricing agreements). | Yes | 2025-05-31 | 31 May 2025 – The annual TP declaration for FY 2024 was initially due by 31 May 2025 (aligned with the corporate tax return deadline of 30 April plus one month) and was exceptionally extended to 1 June 2025. | https://jibayatic.mfdgi.gov.dz/ |
| Angola | Dossier de Preços de Transferência (DPT) | Taxpayers with annual turnover above AOA 7,000 million (7 billion) classified as Large Taxpayers must prepare and submit a Transfer Pricing dossier. The dossier should document the related-party relationships and transactions, and include the following sections: • Executive summary and macroeconomic context • Presentation of the entity and functional analysis • Identification of the related-party transactions • Economic analysis of those transactionsThe TP dossier must be submitted within six months after the end of the fiscal year (by 30 June of the following year) and must be prepared in Portuguese. |
Yes | 2025-06-30 | 30 June 2025 – The transfer pricing dossier must be filed no later than six months after the fiscal year-end (e.g. for FY ending 31 December 2024, the due date is 30 June 2025). | https://portaldocontribuinte.minfin.gov.ao |
| Argentina | Declaración Jurada de Operaciones Internacionales (Formulario 2668) | The taxpayer must annually submit a Transfer Pricing Study and the informative sworn statement F.2668 (“International Operations Regime”) when having international operations. This obligation applies if during the fiscal period transactions with foreign related parties exceed ARS 3,000,000 in total or ARS 300,000 individually, or if exports to independents exceed ARS 10,000,000. The Transfer Pricing Study and Formulario 2668 must be submitted within the sixth month after the end of the corresponding fiscal year. Additionally, multinational groups with consolidated revenues exceeding ARS 4,000,000,000 (and related transactions > ARS 3,000,000 or 300,000) must submit a Master File within 12 months of closure. There is an optional simplified regime (Formulario 2672) to replace the submission of the study and F.2668 in certain cases of lower materiality.
Main forms: Form. 2668 (local report) with the Transfer Pricing Study; Form. 2672 (Simplified regime); Form. 2753/2754 (Master File, “Informe Maestro”); Form. 8097 (Country-by-Country Report); and Form. 2753NOT/8096 (CbC Notification). |
Yes | 2025-06-27 | Until the sixth month after the end of the fiscal year, on staggered dates according to the taxpayer’s CUIT termination. For example, for a fiscal year closed on 12/31/2024, the TP Study and Form. 2668 must be submitted between June 23 and 27, 2025 (according to CUIT termination). | https://auth.afip.gob.ar/contribuyente_/login.xhtml?action=SYSTEM&system=siap_web_f2668 |
| Armenia | Notification of Controlled Transactions | Taxpayers exceeding AMD 200 million in total controlled transactions during the tax year must file an annual Notification of Controlled Transactions to the tax authority. This form discloses details of all related-party (controlled) transactions, including the nature of the relationship, categories of transactions (e.g. sale of goods, services, loans, intangibles), transaction objects and amounts, with separate sections for domestic transactions and transactions with non-residents. The notification enables the SRC to identify taxpayers subject to transfer pricing documentation requirements and high-risk transactions for further review. | Yes | 2026-04-20 | 20 April 2026 – The Notification on Controlled Transactions for FY2025 must be submitted by 20 April 2026 (the same deadline as the annual profit tax return filing). | https://file-online.taxservice.am |
| Australia | International Dealings Schedule (IDS) | The International Dealings Schedule (IDS) forms part of the income tax return and must be completed by companies (or trusts/partnerships) that trigger certain questions indicating significant international related-party dealings (e.g., aggregate cross-border related transactions over AUD 2 million)  . It discloses details of related-party transactions to ensure compliance with transfer pricing rules. | Yes | 2025-07-15 | Must be filed with or as part of the annual corporate tax return, by the tax return due date (generally the 15th day of the 7th month after year-end). For example, for a 31 December 2024 year-end, the IDS would be due by 15 July 2025, alongside the tax return  . | https://onlineservices.ato.gov.au/business/ |
| Azerbaijan | Nəzarət olunan əməliyyatlar barədə Arayış (Report on controlled transactions) | Annual report on controlled transactions with Appendix; required where the total value of controlled transactions in the reporting year exceeds AZN 500,000. | Yes | 2026-03-31 | By 31 March of the year following the reporting year (same as the profit tax return). If the profit tax return deadline is extended (up to 3 months), the report deadline is extended accordingly. | https://www.e-taxes.gov.az/ebyn/ |
| Bangladesh | Statement of international transactions | Prescribed statement of international transactions form (per Rule 75A) to be attached with the corporate income tax return | Yes | 2026-07-15 | Must be furnished by the corporate tax return due date (with the annual return) | https://etaxnbr.gov.bd |
| Belarus | Документация, подтверждающая экономическую обоснованность примененной цены; Экономическое обоснование примененной цены (приложения 23 и 24 к постановлению МНС №2-2019) | Two official forms (Annex 23 and 24 to MNS Decree No.2 of 2019) substantiate the economic justification of prices in controlled transactions. These electronic forms must be completed and filed with the corporate income tax return. | Yes | 2026-03-20 | Filed together with the corporate tax return (not later than 20 March of the following year). | https://www.portal.nalog.gov.by |
| Belgium | Local File (Form 275.LF) | Belgium requires BEPS 13 transfer pricing documentation via standard forms: Master File (Form 275.MF), Local File (Form 275.LF) and Country-by-Country report (Form 275.CBC) with notification (Form 275.CBC.NOT). Thresholds for 275.MF/275.LF apply where a Belgian constituent entity exceeds at least one of: operating and financial income >= EUR 50,000,000 (excluding non-recurring items); balance sheet total >= EUR 1,000,000,000; or average annual workforce >= 100 FTE. The Local File includes a detailed Part B per business unit if cross-border intra-group transactions exceed EUR 1,000,000, and requires attaching supporting documentation in readable PDF. | Yes | 2026-07-31 | The Local File (Form 275.LF) must be filed electronically by the same deadline as the corporate income tax return. For an FY ending 2025-12-31, this corresponds to 2026-07-31 (general legal rule: last day of the seventh month following the month of year-end). | https://eservices.minfin.fgov.be/myminfin-web/ |
| Benin | Déclaration annuelle des prix de transfert | An annual transfer pricing declaration must be filed electronically. It is required for companies with annual turnover or assets of at least 1 000 000 000 XOF that are under common control with foreign entities. The form is submitted via the tax e-filing portal, by 30 April following the financial year (along with the corporate tax return). | Yes | 2025-04-30 | The TP declaration form must be filed by 30 April of each year, coinciding with the deadline for the annual tax return. | https://e-services.impots.bj |
| Bolivia | Formulario Electrónico 601 – Declaración Jurada Informativa de Operaciones con Partes Vinculadas | An electronic affidavit (informative return) for related-party transactions that must be filed via the tax authority’s online system. Taxpayers exceeding specified transaction thresholds must submit Form 601 annually, and those above the higher threshold must also submit a full Transfer Pricing Study (Estudio de Precios de Transferencia). | Yes | 2026-04-30 | The TP informative return (Form 601) and the transfer pricing study (if required) are due at the same time as the annual corporate income tax return deadline (last business day of the fourth month after year-end). For a 31 December 2025 year-end, this corresponds to 30 April 2026. | https://ov.impuestos.gob.bo |
| Bosnia and Herzegovina | Annual controlled transactions report (Form TP-902) | In the Federation of BiH (FBiH), taxpayers with related-party transactions exceeding BAM 500,000 must file an annual report of controlled transactions (Form TP-902) with their corporate income tax return. Additionally, multinational groups with consolidated revenue over BAM 1.5 billion (~EUR 750 million) must file a Country-by-Country Report (Form CBC-901). Full transfer pricing documentation (local file and master file) is prepared by the taxpayer and submitted only upon request of the tax authority (within statutory deadlines). Republika Srpska (RS) and Brčko District do not require a TP form with the tax return; documentation is maintained and provided on request. | Yes | 2025-03-31 | 31 March 2025 – The Form TP-902 (and Form CBC-901, if applicable) must be submitted electronically alongside the 2024 corporate tax return by 31 March 2025 (the standard tax return filing deadline). | https://eusluge.poreskaupravars.org |
| Brazil | Arquivo Global (Master File) e Arquivo Local (Local File) | Brazil requires multinational enterprises to submit an annual Master File (“Arquivo Global”) and Local File (“Arquivo Local”). The Master File contains information on the MNE group, and the Local File details the local entity’s controlled transactions. Entities must file these reports if related-party transaction volume in the prior calendar year was at least BRL 15 million; a full Local File is required if transactions reach BRL 500 million. | Yes | 2025-12-31 | For fiscal years 2023 and 2024, the Master File and Local File must be filed by the last working day of the following year (e.g. documentation for FY 2024 is due by 31 December 2025). Beginning with FY 2025, the filing deadline will be three months after the corporate tax return deadline (approximately end of October of the subsequent year). | https://cav.receita.fazenda.gov.br |
| Burkina Faso | Déclaration annuelle des prix de transfert | An annual transfer pricing declaration providing specified information on related-party transactions. It must be filed by qualifying companies together with the corporate income tax return for the relevant fiscal year. | Yes | 2026-04-30 | Must be submitted by the due date of the corporate income tax return (generally 30 April of the following year) | https://esintax.bf/ |
| Cambodia | Annex 1: List of Related-Party Transactions (Annual Tax on Income return) | Annex to the Annual Tax on Income (TOI) return requiring disclosure of related party transactions: revenues/sales to related parties; expenses/purchases from related parties; loans to related parties; loans from related parties; and a declaration that the enterprise has prepared and kept transfer pricing documentation in accordance with the Prakas on Transfer Pricing and the Law on Taxation. | Yes | 2026-03-31 | Filed together with the Annual Tax on Income (TOI) return; for a 31 December 2025 year-end, due by 31 March 2026. | https://efiling.tax.gov.kh |
| Cameroon | Déclaration Annuelle sur les Prix de Transfert | Must be filed by all enterprises under the Large Taxpayers Office (DGE) that control or are dependent on other enterprises (related parties). It is an electronic annual declaration on transfer pricing that must be submitted via the tax administration’s online platform. The form requires detailed information on: Group overview (including structure, business, intangibles), local entity business activities, related-party transactions, and intercompany financing arrangements. | Yes | 2025-03-15 | 15 March (of the following year) – The annual TP declaration form must be filed electronically by the same deadline as the corporate income tax return (DSF). | https://teledeclaration-dgi.cm |
| Canada | Form T106 Information Return of Non-Arm’s Length Transactions with Non-Residents | Annual information return to disclose reportable transactions with non‑arm’s length non‑residents; required when the total reportable transactions exceed CAN$1,000,000 in the tax year. Form T106 consists of a T106 Summary and T106 slips (a separate slip for each non‑resident). | Yes | 2026-06-30 | File Form T106 within six months after the end of the reporting corporation’s tax year (same due date as the T2 return). For a year ended 2025-12-31, the deadline is 2026-06-30. | https://www.canada.ca/en/revenue-agency/services/e-services/filing-information-returns-electronically-t4-t5-other-types-returns-overview/filing-information-returns-electronically-t4-t5-other-types-returns-file.html |
| Central African Republic | Déclaration sur les prix de transfert | A specific transfer pricing declaration is required annually for taxpayers with related-party transactions, as per CEMAC regulations. This is filed with the annual tax return (Déclaration Statistique et Fiscale – DSF). | Yes | 2026-03-31 | The transfer pricing declaration must be filed at the same time as the annual corporate income tax return. | Unknown |
| Chad | Documentation sur les prix de transfert | Companies exceeding CFAF 500 million in revenue or assets must attach a transfer pricing documentation file (local file) to their annual tax/statistical return (DSF). This documentation includes group structure, related-party transactions, and analysis of the transfer pricing method used. | Yes | 2026-02-28 | Transfer pricing documentation must be attached to the annual tax return (DSF) filed by the deadline of 28 February following the year-end. | https://sigi.finances.gouv.td/ |
| Chile | Formulario 1907 Declaración Jurada anual sobre Precios de Transferencia; Formulario 1950 Declaración Jurada anual sobre Archivo Maestro; Formulario 1951 Declaración Jurada anual sobre Archivo Local; Formulario 1937 Declaración Jurada anual sobre el Reporte País por País | Chile requires electronic sworn statements for transfer pricing: F1907 (TP annual return) for taxpayers with cross‑border related‑party transactions (medium/large enterprises; others if operations with foreign related parties exceed CLP 500,000,000); F1950 (Master File) for Chilean UPEs in groups with consolidated revenue ≥ EUR 750,000,000 or Chilean designated surrogate; F1951 (Local File) for taxpayers classified as Grandes Empresas whose group is required to file CbCR and with foreign related‑party transactions exceeding CLP 200,000,000; and F1937 (CbC Report) for Chilean UPEs (≥ EUR 750,000,000) or Chilean designated surrogate. | Yes | 2026-09-30 | Statutory due date: last business day of June of the year following the fiscal year; automatic extension applies to any filing submitted between 1 July and 30 September (no prior request required). | https://www.sii.cl/servicios_online/1043-1518.html |
| China | 中华人民共和国企业年度关联业务往来报告表（2016年版） | Enterprises must file the Annual Reporting Forms of Related Party Transactions (2016 version) together with the annual Enterprise Income Tax (EIT) return when declaring the year’s tax, as required by STA Public Notice 2016 No.42. | Yes | 2026-05-31 | Filed together with the annual EIT return, which is due within five months after the end of the tax year (for 2025 tax year: due by 2026-05-31). | https://etax.shanghai.chinatax.gov.cn/ |
| Colombia | Declaración Informativa de Precios de Transferencia – Formulario 120 | The Declaración Informativa de Precios de Transferencia (Form 120) is an annual information return that must be filed by taxpayers with cross-border related-party transactions who meet certain financial thresholds (gross assets ≥ 100,000 UVT or gross income ≥ 61,000 UVT). It details the taxpayer’s related-party transactions, methods, and adjustments. Taxpayers meeting these criteria must submit Form 120 electronically via DIAN, and also provide the supporting transfer pricing documentation (Local File and Master File). | Yes | 2025-09-22 | Form 120 is due in the year following the fiscal year, with deadlines spread between 9 and 22 September (for a calendar-year taxpayer). The exact due date depends on the last digit of the taxpayer’s NIT (tax ID); for FY 2024, filings were staggered from 9 September 2025 (for NIT ending in 1) to 22 September 2025 (for NIT ending in 0). | https://muisca.dian.gov.co |
| Costa Rica | Declaración Informativa de Precios de Transferencia | Annual informative return disclosing related-party transactions (transfer pricing declaration). This form must be filed by qualifying taxpayers (e.g., large taxpayers, Free Zone companies, or those with related-party transactions over 1,000 base salaries) to report transfer pricing information for the fiscal year. | Yes | 2025-11-30 | 30 November 2025 (transitional for FY 2024) – The first TP informative return for fiscal year 2024 was due by 30/11/2025. For subsequent years, the TP declaration is due by the last business day of June (six months after the fiscal year end). | https://www.hacienda.go.cr/ |
| Croatia | Report on transactions with related parties (Obrazac PD-IPO) | An annual disclosure form detailing the taxpayer’s business transactions with related parties (including intercompany loans and the supply of goods and services) during the tax period. Taxpayers that had any related-party transactions must complete this report (Form PD-IPO) and submit it as an attachment to the annual profit tax return | Yes | 2025-04-30 | The PD-IPO form must be filed together with the annual corporate profit tax return, which is due by the end of the fourth month following the fiscal year end (e.g. 30 April 2025 for FY 2024). | https://e-porezna.porezna-uprava.hr/ |
| Cyprus | Summary Information Table of Controlled Transactions (CbCR Notification Form) | The deadline for the SIT return is with the tax return, within 15 months from the financial year-end (e.g., for the f iscal year ending 31 December 2024, the deadline is 31 March 2026). | Yes | 2027-03-30 | The SIT (Form for transfer pricing summary information) is due by the same deadline as the company’s income tax return. For example, for the tax year 2025 the SIT must be filed by 31 December 2026 (12 months after FY end) if no extension, or by any extended tax return deadline granted. In practice, Cyprus extended the filing for FY2023 SIT to 30 November 2025 for companies subject to SIT. | https://ariadne.gov.cy/ |
| Czech Republic | Přehled transakcí se spojenými osobami | An annex to the corporate income tax return listing all transactions with each related party (domestic and foreign). Czech companies meeting certain size criteria (assets > CZK 40 million, revenue > CZK 80 million, or >50 employees) and having foreign related-party transactions (or incurring a tax loss or using an investment incentive with any related-party transactions) must file this “overview of transactions with related parties” with their tax return. | Yes | 2025-07-01 | Due at the same time as the corporate income tax return. Generally this is 3 months after the fiscal year-end (extended to 4 months if filed electronically, or 6 months if the entity has a statutory audit or uses a tax advisor). For example, for a 31 Dec 2024 year-end, the TP annex (with the tax return) is due by 1 April 2025 (or by 2 May 2025 if electronic filing, or by 1 July 2025 with extension). | https://www.mojedane.cz |
| Democratic Republic of the Congo | Déclaration comportant une documentation allégée sur le prix de transfert (DCDAPT) | Annual transfer pricing declaration (DCDAPT) to be submitted on paper or electronically within two months after the corporate income tax return due date | Yes | 2026-06-30 | Must be filed within two months after the due date of the corporate income tax return | https://desec.dgi.gouv.cd |
| Denmark | Transfer pricing documentation (Master file and Local file) | Danish transfer pricing documentation consists of a Master file (fællesdokumentation) and a Local file (landespecifik dokumentation). For income years beginning on or after 1 January 2021, the Master file and Local file must be submitted electronically via the transfer pricing module in TastSelv Selskabsskat (DIAS). Companies subject to hydrocarbon tax submit via DIAS and still file the specific controlled transactions form for hydrocarbons (05.022). | Yes | 2026-08-29 | Within 60 days after the deadline for filing the corporate tax return (oplysningsskema). For a calendar-year taxpayer for income year 2025, this is 60 days after 30 June 2026 (i.e. 29 August 2026). | https://skat.dk/en-us/businesses/e-tax-for-businesses |
| Dominican Republic | Declaración Informativa de Operaciones entre Relacionados (DIOR) | DIOR is filed electronically through the DGII’s Oficina Virtual by uploading a text file (Formato 632). | Yes | 2026-06-29 | DIOR must be filed annually within 180 days after fiscal year end. | https://dgii.gov.do/ofv/login.aspx |
| Ecuador | Anexo de Operaciones con Partes Relacionadas (OPR/OPRE); Informe Integral de Precios de Transferencia (IIPT) | Ecuador requires transfer pricing filings when a taxpayer engages in related-party transactions: the Anexo de Operaciones con Partes Relacionadas (OPR/OPRE) must be filed if the aggregate amount exceeds USD 3,000,000 in the fiscal year; and, if the aggregate amount exceeds USD 10,000,000, the taxpayer must also submit the Informe Integral de Precios de Transferencia (IIPT). The resolution defines the content and structure of both filings. | Yes | 2025-09-29 | For FY 2024 filings (to be submitted in 2025), SRI extended the due date for both the OPR/OPRE and the IIPT to September 2025, following the monthly return schedule for each taxpayer. Ordinarily, Art. 84 of the RLRTI sets a deadline of up to two months after the corporate income tax return due date. | https://srienlinea.sri.gob.ec |
| El Salvador | Informe de Operaciones con Sujetos Relacionados (F-982) | An annual transfer pricing informative return (Form F-982) must be filed electronically by taxpayers that engage in related-party transactions exceeding USD 571,429 in a fiscal year. The Informe de Operaciones con Sujetos Relacionados (F-982) is an online report submitted via the tax authorities’ portal, containing details of intercompany transactions, supporting documentation, and economic analysis to demonstrate that prices are at arm’s length. | Yes | 2026-03-31 | Within three months after the end of the fiscal year. For example, for the year ending 31 December 2025, the F-982 TP form must be submitted by 31 March 2026. | https://www.mh.gob.sv/ |
| Equatorial Guinea | Declaración sobre precios de transferencia | As a member of CEMAC, Equatorial Guinea is required to implement rules for an annual transfer pricing declaration to be filed with the corporate tax return. | Yes | 2026-04-30 | The transfer pricing declaration must be filed at the same time as the annual corporate income tax return. | Unknown |
| Eswatini | Transfer Pricing Report | Companies with related-party transactions are required to prepare and submit a Transfer Pricing documentation report with the annual income tax return (Local File). | Yes | 2025-10-28 | The transfer pricing documentation must be filed by the due date of the corporate tax return (within 120 days after 30 June of the tax year). | https://taxease.ers.org.sz |
| Ethiopia | Transfer Pricing Declaration Form | An annual disclosure form for related-party transactions that must be filed by taxpayers whose aggregate controlled transactions exceed ETB 500,000 (recently increased to ETB 1,000,000). The form is submitted electronically via the e-tax portal together with the income tax return. | Yes | 2025-04-30 | The TP declaration form is due at the same time as the annual corporate income tax return (within four months after the end of the financial year). | https://etax.mor.gov.et |
| Faroe Islands | Form S25.04 (transfer pricing disclosure appendix) | Form S25.04 is an appendix to the corporate tax return (available only in Faroese) used to disclose the type and volume of transactions with related parties. Taxpayers must report all controlled transactions on this form, but are not required to submit the full transfer pricing documentation with the return. | Yes | 01-07-2025 | Must be filed together with the annual corporate tax return (due by 1 July of the following year). For example, for FY2024 the TP disclosure form is due by 1 July 2025. | https://www.borgaragluggin.fo |
| Finland | Form 78 (Explanation of Transfer Prices) | Form 78 is an information return on transfer pricing that must be filed together with the corporate tax return by companies subject to transfer pricing documentation requirements. It provides a summary of the company’s related-party transactions and transfer pricing for the year. The full transfer pricing documentation itself is not submitted with the tax return, but must be prepared and available upon request. | Yes | 2025-04-30 | Form 78 must be submitted by the same deadline as the annual corporate income tax return, which is within 4 months after the end of the company’s accounting period (for example, by 30 April 2025 for a year ending 31 December 2024). | https://omavero.vero.fi |
| France | Déclaration relative à la politique de prix de transfert (formulaire n°2257-SD) | Annual simplified transfer pricing declaration required under Article 223 quinquies B CGI for in-scope companies. It reports key elements of the group’s transfer pricing policy and related-party transactions. It must be filed electronically using form 2257-SD and is separate from the contemporaneous transfer pricing documentation required under LPF Article L.13 AA. | Yes | 2026-11-05 | Must be e-filed within six months following the deadline for filing the annual corporate results return (liasse fiscale). | https://cfspro.impots.gouv.fr |
| French Guiana | Déclaration relative à la politique de prix de transfert (2257-SD) | Electronic filing of Form 2257-SD via the professional portal. The form summarizes the transfer pricing policy and main intra-group transactions; it is filed separately from the corporate income tax return. | Yes | 2026-11-05 | Within six months after the filing deadline of the annual corporate results return (déclaration de résultats). For a FY closed on 2025-12-31, the CIT return is due the 2nd working day after 1 May 2026 (i.e. 2026-05-05); the TP form is therefore due on 2026-11-05. | https://cfspro.impots.gouv.fr/ |
| Gabon | Fichier local (Local File) | The Local File (“fichier local”) contains information to justify that the Gabon entity’s significant intra-group transactions comply with the arm’s length principle, and is prepared alongside a Master File (“fichier principal”) with group-level details. | Yes | 2026-04-30 | By the corporate tax return due date (e.g. 30 April of the following year for a 31 December year-end) | https://e-tax.dgi.ga |
| Ghana | Transfer Pricing Return Form (TPR) | Taxpayers engaged in related-party transactions must file an annual Transfer Pricing Return (TPR) with the Ghana Revenue Authority. The TPR contains information on the taxpayer and its related parties (identity, structure, transactions, etc.) and must be filed within four months after the end of the financial year. | Yes | 2025-04-30 | Within four months after the end of the year of assessment. (For a 31 December 2024 year-end, the TP Return is due by 30 April 2025.) | https://taxpayersportal.com/ |
| Greece | Summary Information Table (Συνοπτικός Πίνακας Πληροφοριών) | Greek companies must prepare a Master File and a Local File and submit a Summary Information Table (SIT) annually. The SIT is an XML report containing key information on the group, functions, risks, and transfer pricing methods adopted. All Greek entities with related-party transactions above the thresholds must file the SIT by the income tax return deadline and maintain full TP documentation (Master and Local Files) available for inspection. | Yes | 2025-07-21 | By the deadline for the annual corporate income tax return. For FY 2024 (year ending 31 Dec 2024), the Summary Information Table had to be submitted by 21 July 2025 (extended deadline). | https://aeoi.aade.gr/aeoiapps/cbc-report/ |
| Greenland | Controlled Transactions Form (S40) | Form S40 must be submitted with the annual tax return. It details the nature and extent of related-party transactions to ensure they are at arm’s length. | Yes | 2026-06-15 | The controlled transactions form is filed together with the corporate tax return, which is due by 15 June of the following year. | https://www.sullissivik.gl |
| Guadeloupe | Déclaration des prix de transfert (formulaire n°2257-SD) | A summary transfer pricing declaration (form 2257-SD) is required for entities in France with an annual turnover or gross balance sheet assets exceeding €50 million, or belonging to a group where a related entity exceeds these thresholds. It is filed electronically in the six months following the deadline for filing the corporate income tax return. | Yes | 2026-11-05 | To be filed within six months of the statutory deadline for filing the annual corporate income tax return. | https://www.impots.gouv.fr/portail/professionnel |
| Guatemala | Anexo a la Declaración Jurada Anual del Impuesto Sobre la Renta, sobre partes relacionadas | Annex to the Annual Income Tax (ISR) return to report cross-border related-party transactions; required for taxpayers that indicate such transactions in their annual ISR. The annex is completed and filed electronically via Agencia Virtual. | Yes | 2026-03-31 | Must be filed together with the Annual ISR return. The Annual ISR return for the regime on business profits is due in the first three months of the following year (01 January–31 March). For FY 2025 (year end 31-12-2025), the due date is 31-03-2026. | https://farm3.sat.gob.gt/menu/login.jsf |
| Guinea | Déclaration simplifiée en matière de prix de transfert | Large enterprises in Guinea must file an annual simplified transfer pricing declaration along with the corporate tax return. This form summarizes the TP policy, requiring disclosure of related-party transactions (nature and amounts), identities of related entities, and the transfer pricing method used. Threshold: Entities with annual turnover or total assets > GNF 100 billion must file this Form. Full TP documentation (Master & Local Files) is additionally required if turnover or assets exceed GNF 1000 billion. | Yes | 2026-04-30 | 30 April 2026 – The TP declaration (déclaration simplifiée) must be submitted together with the income tax return, which is due by 30 April of the following year. | https://etax.gov.gn |
| Heard Island and McDonald Islands | International Dealings Schedule; Local File; Master File | The International Dealings Schedule is filed with the annual Corporate Income Tax Return. The Local File and Master File are separate electronic lodgements for entities part of a group with a global revenue of AUD 1 billion or more. | Yes | 2026-12-31 | The Local File and Master File must be lodged within 12 months after the end of the income year. | https://onlineservices.ato.gov.au/business/ |
| Honduras | Declaración Jurada Informativa Anual Sobre Precios de Transferencia (Formulario 545) | Annual informative return that discloses related-party transactions and counterparties. It is filed electronically and is required for taxpayers listed in Article 30 of the Transfer Pricing Regulation (e.g., medium/large taxpayers with related-party dealings; those transacting with entities under special tax regimes; or with related parties in tax havens). | Yes | 2026-04-30 | For calendar-year taxpayers the TP informative return must be filed from 1 January to 30 April of the following year. For FY 2025 (year end 31-Dec-2025), the due date is 30-Apr-2026. Taxpayers with a special fiscal year must file within three months after year-end. | https://www.sar.gob.hn/ovi/ |
| Hong Kong | Supplementary Form S2 – Transfer Pricing | Supplementary Form S2 is part of the Profits Tax Return (Form BIR51) used to report transfer pricing information, including whether the taxpayer has related-party transactions and is required to prepare Master and Local Files under section 58C. | Yes | 2025-09-29 | The S2 form must be submitted electronically together with the Profits Tax Return by its due date. For a 31 Dec year-end, the return (and S2) is generally due by 15 August of the following year (extended to 29 August 2025, or 29 September 2025 if filing electronically, under IRD’s block extension scheme). | https://etax.ird.gov.hk/ |
| Hungary | Transfer pricing data reporting (“transzferár-adatszolgáltatás”) integrated in CIT return Form 29/29EUD | Annual corporate tax returns include a transfer pricing data disclosure for related-party transactions. Taxpayers must report key details of controlled transactions exceeding HUF 100 million in aggregate per year, as part of the CIT return. | Yes | 2025-06-02 | Due at the same time as the corporate income tax return (i.e. by the last day of the fifth month following the tax year, which for a calendar year taxpayer is 31 May of the next year). | https://nav.gov.hu/ |
| India | Form No. 3CEB | Form No. 3CEB is a report from an accountant to be furnished under Section 92E of the Income-tax Act, 1961, relating to the taxpayer’s international and specified domestic transactions | Yes | 2025-10-31 | 31 October 2025 – Form 3CEB must be filed by 31 October of the relevant assessment year (for FY 2024-25, AY 2025-26) through the Income Tax Department’s e-filing portal | https://www.incometax.gov.in/iec/foportal |
| Indonesia | Formulir 1771 Lampiran Khusus 3A (Pernyataan Transaksi Dalam Hubungan Istimewa) | Special attachment to the corporate income tax return (SPT Tahunan PPh Badan Formulir 1771) used to disclose special relationships and related-party transactions. Where the taxpayer has transactions with related parties and/or residents of a tax haven country, Lampiran Khusus 3A (and 3A-1/3A-2 as applicable) must be attached to list related parties and detail the transactions. | Yes | 2026-04-30 | Filed together with the Annual Corporate Income Tax Return (SPT 1771): no later than 4 months after the fiscal year-end. For FY ending 31 December 2025, the due date is 30 April 2026. | https://djponline.pajak.go.id/account/login |
| Israel | Declaration of international transactions (Form 1385) / הצהרה על עסקה בין-לאומית (טופס 1385) | Appendix to the annual income tax return: entities that conducted international transactions with related parties abroad must report details of the parties, nature, type and amount of each transaction pursuant to section 85A and the Income Tax Regulations (Determination of Market Terms), 2006. | Yes | 2026-05-31 | Form 1385 is filed together with the corporate annual income tax return (Form 1214). For FY 2025 (year end 31-12-2025), the statutory due date is 31-05-2026 (extensions may apply under representative arrangements). | https://www.gov.il/he/service/reporting-and-payment-annual-tax-report-2023-companies |
| Ivory Coast | Etat des transactions internationales intragroupes (ETII) | An annual statement of all cross-border related-party transactions (ETII) must be prepared. This form summarizes the nature and amounts of intragroup transactions and the foreign affiliated counterparts, and it is submitted together with the annual financial statements (as an attachment to the corporate tax return, generally via the e-Impôts online filing system). | Yes | 2025-06-30 | The ETII form must be filed at the same time as the corporate income tax return for the fiscal year. For a calendar-year taxpayer, this corresponds to the tax return deadline (typically 30 June of the following year for audited companies, or 30 May if not). | https://e-impots.gouv.ci |
| Japan | Corporate tax return Schedule 17(4) 国外関連者に関する明細書 (Statement of Foreign Related Parties) | Schedule attached to the corporation tax return disclosing transactions with foreign related parties and the transfer pricing method used; completed where there are foreign-related transactions. | Yes | 2026-02-28 | Filed together with the corporation tax return; in principle within two months from the day following the end of the fiscal year (extensions possible under prescribed procedures). | https://www.e-tax.nta.go.jp/login/index.html |
| Jordan | نموذج الافصاح عن المعاملات مع الاشخاص ذوي العلاقة (القسم الاول والقسم الثاني) / Transfer Pricing Disclosure Form (Section 1 & Section 2) | Two-part disclosure: Section 1 collects information on related parties, relationship and ownership, activities and basic financials; Section 2 reports the detailed values and types of controlled transactions (e.g., purchases/sales of goods or assets, services, financing/lease). Required for taxpayers meeting TP thresholds and submitted with the income tax return. | Yes | 2026-04-30 | Due with the annual income tax return (within the legal return-filing deadline; for calendar-year taxpayers this is 30 April of the following year). | https://etax.istd.gov.jo/ |
| Kazakhstan | Local transfer pricing report (Местная отчетность по трансфертному ценообразованию, Form 013 МО) | The Local File (form 013 МО) is an annual transfer pricing report that must be submitted electronically to the State Revenue Committee. It contains detailed information on controlled transactions of the local entity and is required only for members of MNE groups exceeding certain thresholds (prior-year revenue ≥ 5,000,000 MCI and total controlled transactions ≥ 250,000 MCI). | Yes | 2025-12-31 | No later than 12 months after the end of the financial year (e.g. a Local File for FY 2024 is due by 31 December 2025). | https://knp.kgd.gov.kz |
| Kenya | Master File and Local File | Kenya requires qualifying multinational groups to submit an annual Master File and Local File as part of their transfer pricing documentation. These documents are filed electronically (e.g. via the iTax portal) separate from the corporate tax return, though due around the same time. The filing obligation applies to MNE groups with consolidated revenue of at least KES 95 billion (approximately EUR 750 million). | Yes | 2025-06-30 | The Master File and Local File must be filed no later than six months after the end of the MNE group’s financial year (typically aligning with the income tax return deadline). | https://itax.kra.go.ke |
| Kosovo | Notice of Annual Controlled Transactions | Taxpayers exceeding EUR 300,000 in related-party transactions per year must file an Annual Controlled Transactions Notice (Annex 2 of the TP regulation) detailing their controlled transactions. | Yes | 2026-03-31 | 31 March 2026 – The Annual Controlled Transactions Notice for FY 2025 must be submitted by 31 March 2026 (the same deadline as the annual CIT return). | https://edeklarimi.atk-ks.org/ |
| Kuwait | نموذج إفصاح عن المعاملات مع الأشخاص المرتبطين | A mandatory Related-Party Transactions Disclosure Form must be filed by in-scope MNEs together with the annual top-up tax return. This form discloses all related-party transactions of the Kuwaiti entity and must be certified by an audit firm accredited by the Ministry of Finance. | Yes | 2026-03-31 | 31 March 2027 – The TP Disclosure Form for FY 2025 must be submitted at the same time as the MNE Group Tax return (15 months after the end of the financial year). | https://www.mof.gov.kw/TCRS_Public/en |
| Liberia | Transfer Pricing Return Schedule | The Transfer Pricing Return Schedule is a mandatory form filed with the annual corporate income tax return, summarizing the taxpayer’s related-party transactions. It provides the LRA with an overview of intercompany dealings (e.g. sales, services, loans) for risk assessment. Taxpayers with related-party transactions must complete this schedule each year as part of the income tax filing. | Yes | 2026-03-31 | The transfer pricing return schedule must be submitted by the same deadline as the annual corporate income tax return. For calendar-year taxpayers, this deadline is 31 March of the following year (for FY 2025, due by 31 March 2026). No separate extension is available for the TP schedule. | https://elitas.lra.gov.lr:8282/tax |
| Lithuania | Form FR0528 – Asocijuotų asmenų tarpusavio sandorių arba ūkinių operacijų ataskaita; Form FR0438 – Ataskaita apie kontroliuojamuosius vienetus bei asmenis | Lithuanian companies and PEs must file two annual transfer pricing disclosure forms together with the corporate income tax return. Form FR0438 reports information on controlled and controlling persons (group ownership relationships). Form FR0528 reports controlled transactions between associated persons, and is required if any controlled transaction had a value of EUR 90,000 or more during the tax year (threshold applied per related party, aggregating similar transactions). Both forms are submitted electronically via the tax authority’s EDS (Mano VMI) portal as attachments to the CIT return. | Yes | 2025-06-15 | 15 June 2025 – The FR0438 and FR0528 forms must be filed at the same time as the annual corporate income tax return (by the 15th day of the sixth month following the end of the financial year). | https://deklaravimas.vmi.lt |
| Madagascar | Fichier principal et fichier local (documentation prix de transfert sur plateforme e-Bilan) | Taxpayers that meet certain criteria must prepare transfer pricing documentation comprising a Master File (‘fichier principal’) and Local File (‘fichier local’), and submit them electronically via the “e-Bilan” platform. The obligation applies to related enterprises with intercompany transactions ≥ Ar 450 million and which either have annual turnover ≥ Ar 40 billion or total assets ≥ Ar 40 billion, or belong to a group with consolidated turnover or assets ≥ Ar 240 billion. | Yes | 2026-06-30 | 30 June 2026 – The transfer pricing declaration (initial filing) for FY 2025 must be submitted electronically by this date (Article IV-10 of the tax code). | https://hetraonline.impots.mg |
| Mali | Déclaration simplifiée des prix de transfert | A simplified transfer pricing declaration form which must be submitted by qualifying companies (annual turnover >= 3 billion CFA) along with the corporate tax return. The form provides an overview of related-party transactions and the transfer pricing policy. Taxpayers must use the template provided by the tax administration. Non-filing is subject to a penalty of 1% of turnover per month of delay, capped at 5%. | Yes | 2025-04-30 | Must be filed by the same deadline as the annual tax return (4 months after the fiscal year-end, typically 30 April of the following year). | https://liassefiscale.dgi.gouv.ml |
| Martinique | Déclaration relative à la politique de prix de transfert (Formulaire n°2257-SD) | Certain large companies must electronically file an annual transfer pricing declaration (Form 2257-SD) summarizing their TP policy. This “Country-by-Country transfer pricing declaration” is required for any French entity of a group meeting criteria (annual turnover or gross assets ≥ EUR 50 million, or part of a group meeting that threshold), unless the entity has no cross-border related-party transactions or such transactions are < EUR 100,000 per type. The declaration must be submitted via the tax administration’s online portal within 6 months after the income tax return deadline. It is a simplified reporting of key TP information, in French, distinct from the full TP documentation. | Yes | 2025-11-05 | Within six months after filing the corporate tax return. For example, for a fiscal year ending 31 December 2024, the TP declaration (Form 2257-SD) must be filed by early November 2025. | https://www.impots.gouv.fr |
| Mauritania | Déclaration annuelle des prix de transfert | The annual transfer pricing declaration (“déclaration annuelle des prix de transfert”) must be filed by qualifying companies together with the corporate income tax return. It provides essential information on the multinational group and the local entity’s related-party transactions (nature, amount, counterparties, transfer pricing method, etc.) | Yes | 2025-03-31 | Due at the same time as the annual corporate income tax return (e.g. 31 March of the following year). | https://stt.e-tax.impots.gov.mr |
| Mexico | Declaración Anual Informativa Local de Partes Relacionadas | Mexico requires large taxpayers to file three annual transfer pricing information returns (Master File, Local File, and CbC Report) under Article 76-A of the Income Tax Law. The Local File (“Declaración Anual Informativa Local de Partes Relacionadas”) is submitted separately from the tax return via the SAT’s online system. Taxpayers must prepare a PDF report containing all required local transfer pricing information and upload it through the SAT portal. | Yes | 2026-05-15 | 15 May 2026 – The Local File informative return for FY2025 must be filed by May 15 of the following year. The Master File and the Country-by-Country report are due by 31 December of the year following the fiscal year. | https://forma76a.clouda.sat.gob.mx/ |
| Moldova | Informația privind prețurile de transfer | The Transfer Pricing Information is an electronic form summarising related-party transactions, to be submitted to the State Tax Service if the total annual value of transactions with affiliates reaches MDL 20 million. If transactions reach MDL 50 million, a detailed Transfer Pricing File must also be prepared. As of 2024, the TP File is only submitted upon request by the tax authority (within 120 days of request). | Yes | 2025-03-25 | 25 March 2025 – The Transfer Pricing Information form for FY 2024 must be filed by the 25th day of the third month following the end of the fiscal year. | https://servicii.fisc.md |
| Mongolia | Local transfer pricing report (Form XMM-01) | Report detailing all material related-party transactions; filed electronically with the annual corporate tax return. | Yes | 2026-02-10 | To be finalized by the tax return deadline (10 February following the year end) as the report is filed with the annual return. | https://etax.mta.mn |
| Montenegro | Dokumentacija o transfernim cijenama | Large taxpayers that have transactions with related parties are required to submit transfer pricing documentation along with the tax return, while other taxpayers are required to possess transfer pricing documentation at the moment of filing the tax return. Exceptionally, the deadline for submitting transfer pricing documentation and possession of transfer pricing documentation for taxpayers that are not large taxpayers has been deferred to 30 June until 2027. | Yes | 2026-03-30 | Large taxpayers: by 30 June of the current year for the previous year (transitional rule through 2027). General rule: submit with the corporate income tax return (within three months after year-end). Other taxpayers: documentation must be available and submitted within 45 days upon request. | https://eprijava.tax.gov.me/ |
| Mozambique | Modelo 20 Anexo I – Preço de Transferência (regime fiscal privilegiado e subcapitalizado) | Annual transfer pricing disclosure return as Annex I to Modelo 20 (Declaração anual de informação contabilística e fiscal). It requires indicating related parties, transaction amounts by product/service, whether a TP adjustment was made, and the TP method used. Filed electronically together with M/20 via the tax portal. PDF/portal form attached to the annual filing; separate from the corporate income tax return. | Yes | 2026-06-30 | Until the last business day of June of the year following the tax year (Modelo 20 and annexes). For FY 2025 (year-end 31-12-2025): 2026-06-30. | https://edeclaracao.at.gov.mz/Login.aspx?ReturnUrl=%2Fcontribuinte%2FDashboard.aspx |
| Nigeria | Transfer Pricing Declaration Form and Transfer Pricing Disclosure Form | Nigeria requires two annual transfer pricing return forms: a TP Declaration Form (filed initially to provide group ownership/structure details, updated upon significant changes) and a TP Disclosure Form (filed each year to report intercompany transactions). These forms must be submitted together with the corporate income tax return, generally via the FIRS online TaxPro Max portal. | Yes | 2025-06-30 | The TP Disclosure Form is due annually by the same deadline as the company’s income tax return (within six months after the financial year-end). It must be filed at the time of the tax return submission – a tax return filed without the required TP disclosure is deemed incomplete. | https://taxpromax.firs.gov.ng |
| Norfolk Island | International Dealings Schedule (IDS) | Australia requires taxpayers with international related-party dealings to file an International Dealings Schedule (IDS) together with the annual company tax return. Furthermore, any Australian entity that is part of a multinational group meeting the Significant Global Entity threshold (typically global revenue ≥ AUD 1 billion) must lodge additional transfer pricing documentation (Master File and Local File) under BEPS Action 13 within 12 months after the end of its reporting year. All such filings (CbC report, Master File, Local File) are submitted electronically in XML format via the ATO’s online system. | Yes | 2026-07-15 | The IDS must be lodged by the due date of the company’s income tax return. For most companies, this falls on the 15th day of the seventh month after the financial year end (e.g. 15 July 2026 for a 31 Dec 2025 year-end). The Master File and Local File (for significant global entities) are due no later than 12 months after the end of the relevant financial year. | https://onlineservices.ato.gov.au |
| North Macedonia | Annex with data on transactions between related parties (Form P/TC) | Form P/TC is an annex to the corporate tax return (Form DB) that provides information on transactions with related non-resident parties, filed together with the CIT return. | Yes | 2025-03-15 | The Form P/TC must be submitted alongside the annual CIT return, which is due by 15 March of the following year for calendar-year taxpayers. | https://etax-fl.ujp.gov.mk |
| Panama | Informe de Precios de Transferencia (Formulario 930) | Annual transfer pricing informative return reporting related-party transactions. Filed electronically via e-Tax 2.0 as a web filing; it is separate from the corporate income tax return. | Yes | 2026-06-30 | Within six (6) months after fiscal year-end; for FY closing 2025-12-31 the Form 930 is due by 2026-06-30. | https://etax2.mef.gob.pa/ |
| Papua New Guinea | Schedule 7 – International Dealings Schedule (Form C) | Schedule 7 – International Dealings Schedule is part of the Corporate Income Tax Return (Form C). It must be completed when international related party transactions exceed PGK 100,000 in aggregate (excluding loans) or when related-party loans exceed PGK 2,000,000 at any time during the year. It is filed together with the Form C return; the schedule is provided as a PDF/Excel within Form C. | Yes | 2026-02-28 | Filed together with the corporate income tax return by 28 February following the end of the income year (for a 31 December 2025 year end, due 28 February 2026). | https://irc.gov.pg/myirc/my-lodgement |
| Paraguay | Declaración Jurada Informativa – Estudio Técnico de Precios de Transferencia (ETPT) – Formulario N° 238 | Informative sworn return (DJI) for the Transfer Pricing Technical Study (ETPT). The study must be attached in PDF and the working papers in electronic spreadsheets (.xls, .xlsx or .ods) and be submitted via Sistema Marangatu (Form. 238). The ETPT must be electronically ratified by a Professional Authorised in Transfer Pricing (PAPT). It is filed separately from the corporate income tax return. | Yes | For taxpayers with year-end on 31 December, the ETPT must be submitted in July of the following fiscal year (for FY 2025: July 2026). The exact due day in the month follows the perpetual due-date calendar by RUC last digit (if the day is non-business, the next business day applies). | https://marangatu.set.gov.py/ | |
| Peru | Declaración Jurada Informativa de Precios de Transferencia – Reporte Local (Formulario Virtual N° 3560) | The Local File (Reporte Local) must be filed annually by certain taxpayers that meet thresholds: • Annual gross revenue exceeding 2,300 UIT in the fiscal year, and having related-party transactions totaling at least 100 UIT . • If related-party transactions reach 400 UIT or more, a more detailed report (Annexes II–IV) is required . Transactions under 100 UIT do not trigger filing unless they involve commodity sales below market value (in which case full reporting is required) . The Reporte Local is submitted via SUNAT Virtual using Formulario Virtual N° 3560, including attaching required PDF and Excel files as per the resolution  . |
Yes | 2026-06-26 | Due in June of the year following the fiscal year, according to SUNAT’s RUC-based schedule (for FY 2024, deadlines fell between 16 and 24 June 2025) . | https://www.sunat.gob.pe |
| Philippines | BIR Form No. 1709 – Information Return on Related Party Transactions (RPT Form) | Information return disclosing transactions with related parties (foreign and/or domestic). Required to be filed by: (a) Large Taxpayers; (b) taxpayers enjoying tax incentives (e.g., BOI/PEZA, ITH, preferential rates); (c) taxpayers reporting net operating losses for the current taxable year and the immediately preceding two consecutive taxable years; and (d) any related party transacting with (a)-(c). Filed together with the Annual Income Tax Return (AITR); submission of the RPT Form may be at the RDO or electronically via the BIR eAFS System. Transfer Pricing Documentation (TPD) is prepared contemporaneously and, under RR No. 34-2020, is no longer attached to the return but must be submitted upon request by the BIR. | Yes | 2026-04-30 | Filed with the AITR. If submitted via eAFS or at the RDO, the RPT Form must be submitted within 15 days from the statutory due date of the AITR or the electronic filing date, whichever is later (for YE 31-12-2025: AITR due 2026-04-15; RPT Form submission due by 2026-04-30). | https://eafs.bir.gov.ph/eafs/ |
| Poland | Informacja o cenach transferowych (TPR-C/TPR-P) | The transfer pricing information (TPR) is a report containing data on controlled transactions between related entities (including those requiring Local File documentation, exempt transactions, and tax haven transactions), intended to help the tax administration assess transfer pricing risks. | Yes | 2025-11-30 | Due by the end of the 11th month following the end of the tax year. (For example, for a fiscal year ending 31 December 2024, the TPR form must be filed by 30 November 2025.)  | https://www.podatki.gov.pl/e-deklaracje/ |
| Portugal | Anexo H da Declaração Anual (IES) – Operações com entidades relacionadas | Detailed information on related-party transactions is filed as part of the annual Simplified Business Information (IES/Declaração Anual) via annexes (e.g., Annex H for operations with related entities and foreign income). It is submitted electronically together with the annual return. | Yes | 2026-07-15 | 15 July 2026 (seven months after FY end) – The transfer pricing information annex must be submitted electronically by this date along with the annual tax and accounting filing. | https://www.portaldasfinancas.gov.pt/ |
| Puerto Rico | Modelo SC 6175 (Form AS 6175) – Certificación de Cumplimiento con las Secciones 1033.17(a)(16) y (17) del Código; Disponibilidad de Estudio de Precios de Transferencia | Certification to be included with the corporate income tax return certifying that a Transfer Pricing Study (Estudio de Precios de Transferencia, EPT) prepared in accordance with U.S. IRC §482 and 26 CFR §1.482-2 to §1.482-9 is available at the time of filing; signed under penalty of perjury and includes the EPT issuance date and preparer. The full EPT is not submitted with the return but must be submitted to the Department upon request. | Yes | 2026-04-15 | Form SC 6175 is included with the corporate income tax return. Evidence and required attachments for the corporate return must be submitted electronically through SURI not later than the fourth business day after the return’s due date (including extensions), or within four business days after e-filing if filed after the due date. | https://suri.hacienda.pr.gov |
| Qatar | Transfer Pricing Declaration | Qatar requires a Transfer Pricing Declaration to be filed by any tax-resident company (or Qatar branch of a foreign company) with annual turnover or total assets ≥ QAR 10 million, provided it has related-party relationships. The TP Declaration is an electronic form (available on the Dhareeba tax portal) that must be completed and submitted together with the corporate income tax return. It provides high-level information on the group’s business and the local entity’s related-party transactions, including a summary of transactions above QAR 200,000 and the transfer pricing method applied. | Yes | 2025-04-30 | The TP Declaration must be filed at the same time as the annual income tax return, which for calendar-year taxpayers is due by 30 April of the following year. For example, for the fiscal year ending 31 December 2024, the TP Declaration (along with the tax return) must be submitted by 30 April 2025. | https://dhareeba.gov.qa |
| Republic of the Congo | Déclaration sur les prix de transfert | An annual simplified transfer pricing declaration (“documentation allégée”) must be submitted by qualifying companies, separately from the corporate tax return. It is filed on a standard form prescribed by the tax administration (often as a paper or PDF form to be delivered to the tax office). | Yes | 2025-11-20 | Within six months after the corporate income tax return deadline (e.g., for FY2024, the TP declaration is due by 20 November 2025). | |
| Reunion | Déclaration relative à la politique de prix de transfert (Formulaire n° 2257-SD) | Large companies (turnover or assets ≥ EUR 50 million) must e-file Form 2257-SD (annual transfer pricing declaration) within 6 months after the tax return deadline. The form is filed electronically via the impots.gouv.fr portal and provides a simplified master and local file overview. | Yes | 2025-11-20 | Within six months after the corporate tax return filing date (e.g. for FY ending 31 Dec 2024, TP declaration due by late 2025, around early November). | https://www.impots.gouv.fr |
| Russia | Уведомление о контролируемых сделках (Notification of Controlled Transactions) | Taxpayers must file an annual notification of controlled transactions, listing all controlled deals of the calendar year with details (year, transaction subjects, parties, amounts of income/expenses, conditions, methods, etc.). Corporate taxpayers must submit the notification electronically via the FTS online system, while individuals may file on paper. | Yes | 2025-05-20 | No later than 20 May of the year following the calendar year in which the controlled transactions occurred (e.g. transactions of 2024 must be reported by 20 May 2025) | https://lkul.nalog.ru/ |
| Rwanda | Transfer Pricing Annex (TP Annex) / Controlled transactions schedule | The TP Annex is the controlled transactions schedule required under the TP rules. It is completed online in the RRA e-Tax system and submitted together with the annual income tax return. It summarises related-party controlled transactions. It is not the TP documentation; the master file and local file must be prepared by the income tax filing deadline and retained for submission upon request within 7 days. | Yes | 2026-03-31 | Filed together with the annual corporate income tax return; the annual return must be submitted not later than 31 March of the following tax period (e.g., for tax year ending 31-12-2025, due 31-03-2026). | https://etax.rra.gov.rw/ |
| Saudi Arabia | Transfer Pricing Disclosure Form | A mandatory form to be submitted as an attachment to the Corporate Income Tax return. It must be completed by taxpayers with controlled transactions. | Yes | 2026-04-30 | The Transfer Pricing Disclosure Form must be submitted along with the annual tax return. | https://erfa.zatca.gov.sa |
| Senegal | Déclaration Annuelle sur les Prix de Transfert (DAPT) | Annual transfer pricing declaration (DAPT) submitted electronically. The declaration gathers both group-level information (Master file type) and Senegalese entity information (Local file type) and is filed together with the corporate results return. | Yes | 2026-04-30 | Filed at the same time as the corporate results return (déclaration de résultat) required by the CGI. | https://eservices.dgid.sn/formulairecontribuable |
| Singapore | Form for Reporting of Related Party Transactions (RPT Form) | An electronic form integrated within the corporate tax return (Form C), to be filed via myTax portal if related party transactions exceed S$15 million | Yes | 2026-11-30 | 30 November 2026 – The RPT Form (if required) must be completed and filed together with the Form C corporate tax return by the filing deadline | https://mytax.iras.gov.sg |
| Slovenia | Appendix 16 – Information on transfer pricing for transactions with related parties (Article 16 ZDDPO-2) and Appendix 17 – Information on transfer pricing for transactions with related resident parties (Article 17 ZDDPO-2) | Appendices 16 and 17 to the corporate income tax return are used to report data on transfer pricing transactions with related parties (cross-border and domestic, respectively). These forms are filed electronically via the eDavki portal together with the annual CIT return. | Yes | 2025-03-31 | The transfer pricing appendices (16 and 17) must be submitted by the same deadline as the corporate income tax return. For calendar-year taxpayers this is 31 March of the following year (within three months after year-end). | https://edavki.durs.si |
| South Africa | Country-by-Country report (CbC01); Master File; Local File | Country-by-Country (CbC01) form must be filed electronically via SARS eFiling. The Master File and Local File must be prepared and uploaded via eFiling in PDF format (max 5MB each). | Yes | 2026-12-31 | No later than 12 months after the end of the reporting fiscal year (e.g., FY ending 2025-12-31 → deadline 2026-12-31). | https://secure.sarsefiling.co.za/landing |
| Spain | Modelo 232 – Declaración informativa de operaciones vinculadas y de operaciones y situaciones relacionadas con países o territorios calificados como paraísos fiscales | Model 232 is an annual information return for related-party transactions and transactions involving non-cooperative jurisdictions. It must be submitted electronically via the Spanish Tax Agency’s online system. Filing is required if certain thresholds are exceeded: e.g. all transactions with a single related entity above EUR 250,000 in a year, or any “specific” transactions (those excluded from simplified documentation) above EUR 100,000. Additionally, transactions benefiting from the patent box regime with related parties must be reported separately, and any transactions with jurisdictions listed as non-cooperative (tax havens) must be reported regardless of amount. Transactions between entities in the same Spanish tax consolidation group are exempt from this filing requirement. | Yes | 2025-11-30 | The Form 232 must be filed in the month following ten months after the fiscal year end. For a taxpayer whose financial year ends on 31 December 2024, the informative return must be filed during November 2025 (i.e. between 1 and 30 November 2025). | https://sede.agenciatributaria.gob.es |
| Sri Lanka | Transfer Pricing Disclosure Form (TPDF) | Enterprises with aggregate related-party transactions over LKR 200 million per year must file a Transfer Pricing Disclosure Form (TPDF) along with the corporate income tax return. The TPDF is a form (available in PDF/Excel) that discloses categories of controlled transactions, associated counterparties, the transfer pricing method applied, and confirmation of arm’s length compliance. | Yes | 2025-11-30 | 30 November 2025 – The TPDF must be submitted together with the income tax return (corporate income tax returns are due by 30 November of the following year). | https://eservices.ird.gov.lk/Authentication/LoginEntry?ReturnUrl=%2FDashboard%2FShowDashboard |
| Svalbard and Jan Mayen | Form RF-1123 Controlled transactions and accounts outstanding | The RF-1123 form provided an outline of the company’s transactions and outstanding accounts with related parties. It was submitted together with the corporate income tax return (via Altinn) in XML or PDF format. From the 2023 income year onward, this separate form is discontinued and the information must be reported within the tax return itself. | Yes | 2026-05-31 | It must be submitted by the same deadline as the tax return (generally 31 May of the following year for a calendar-year taxpayer; e.g. FY 2025 data due by 31 May 2026). | https://www.altinn.no |
| Taiwan | Disclosure of information on affiliated enterprises and related party transactions (annex of corporate income tax return) | Companies must disclose details of their related parties and transactions (including shareholding relationships and transaction terms) in the annual profit-seeking enterprise income tax return, and also indicate the entity responsible for Master File and CbCR | Yes | 2026-05-31 | Due at the same time as the annual income tax return (within five months after fiscal year end, generally by 31 May of the following year) | https://tax.nat.gov.tw/ |
| Tajikistan | N/A | Taxpayers must compile transfer pricing documentation (contracts, invoices, etc.) demonstrating compliance with the arm’s length principle. These documents must specify the basis for the transfer pricing method and be submitted to tax authorities before filing the annual corporate income tax return. | Yes | 2025-04-01 | TP documentation must be prepared and submitted before the annual CIT return is filed. | https://services.andoz.tj/ITMIS |
| Tanzania | N/A | N/A | Yes | 2026-06-30 | TP documentation must be filed with the corporate tax return (due 6 months after year-end) | https://taxpayerportal.tra.go.tz/ |
| Thailand | Transfer Pricing Disclosure Form | Annual related-party disclosure form reporting the list of related parties, the aggregated value of related-party transactions (categorized by type), and key transfer pricing questions. The form is filed electronically (in XML format) together with the corporate income tax return. | Yes | 2025-05-30 | Within 150 days after the end of the fiscal year (same as the CIT return deadline). An additional 8-day extension is granted for e-filings (resulting in 158 days for online filing). | https://efiling.rd.go.th/rd-cms/ |
| Togo | Modèle de déclaration simplifiée de la politique de prix de transfert | In Togo, companies are required to file a simplified transfer pricing policy declaration form (in PDF) concurrently with their corporate tax return. The OTR provides a model PDF form (Modèle de déclaration simplifiée) that summarizes the company’s related-party transactions (nature, amounts, parties) and overall TP policy. | Yes | 2026-04-30 | Must be filed with the annual corporate tax return (due by April 30 of the following year). | https://e-services.otr.tg |
| Tunisia | Déclaration annuelle sur les Prix de Transfert | An annual transfer pricing declaration (“Déclaration annuelle sur les Prix de Transfert”) must be filed electronically by large companies. It contains information on the group and related-party transactions (above specified thresholds) and is submitted via the tax administration’s online portal at the same time as the corporate tax return (within 3 months after fiscal year end). | Yes | 2025-03-25 | The TP declaration form is due at the same deadline as the income tax return, i.e. by the 25th day of the third month following the end of the financial year (for a 31 Dec 2024 year-end, by 25 March 2025). | https://jibaya.tn |
| Turkey | Transfer Fiyatlandırması, Kontrol Edilen Yabancı Kurum ve Örtülü Sermayeye İlişkin Form | An annual related-party disclosure form that must be filed together with the corporate income tax return, reporting the details of transactions with related parties (names, transaction categories and amounts, and the transfer pricing method applied). The form also covers controlled foreign company income and thin capitalization information. | Yes | 2025-04-30 | 30 April 2025 – The TP disclosure form is due with the corporate tax return, which must be filed by the end of April of the following year for calendar-year taxpayers. | https://ebeyanname.gib.gov.tr |
| Ukraine | Report on Controlled Transactions (Звіт про контрольовані операції) | An annual electronic report of controlled related-party transactions that must be filed if the taxpayer meets the criteria under Article 39 of the Tax Code (e.g. significant cross-border related-party dealings). The Report on Controlled Transactions is submitted in XML format via the tax authority’s e-filing system and includes detailed information on all qualifying controlled transactions during the year. | Yes | 2026-10-01 | By 1 October of the year following the reporting year (for example, controlled transactions carried out in 2024 were reportable by 01 October 2025). | https://cabinet.tax.gov.ua/ |
| United Arab Emirates | Transfer Pricing disclosure form – Related Party transactions and Connected Persons Schedules | Disclosure within the Corporate Tax Return of transactions with Related Parties and payments/benefits to Connected Persons. The schedules are required when the aggregate value of all Related Party transactions recorded in the Financial Statements or at Market Value exceeds AED 40,000,000 (and per category threshold AED 4,000,000). | Yes | 2026-09-30 | Filed together with the Corporate Tax Return within 9 months after the end of the Tax Period; for a period ending 31-12-2025, due by 30-09-2026. | https://eservices.tax.gov.ae/en-us/ |
| Uruguay | Formulario 3001 de Precios de Transferencia | Uruguay requires an annual Transfer Pricing informative return (Form 3001) to be filed by taxpayers with cross-border related-party transactions if certain criteria are met. Specifically, Form 3001 (prepared via DGI’s Sigma software) must be submitted with a supporting PDF of the transfer pricing study (Local File) when the total amount of controlled transactions in the fiscal year exceeds 50,000,000 Unidades Indexadas (UI) or if the taxpayer is expressly notified by the tax authority. The filing is done electronically through DGI’s online portal by uploading a .txt file generated by the Sigma application along with the PDF TP report. This requirement has been in force for fiscal years ending December 2009 onwards and is part of Uruguay’s BEPS Action 13 implementation. | Yes | 2025-09-30 | September 2025 – The TP Form (Formulario 3001 and accompanying Local File) must be filed no later than the ninth month following the end of the fiscal year. For a calendar-year taxpayer (year-end 31 December 2024), the deadline falls in September 2025, according to the DGI’s general schedule of due dates (staggered by taxpayer RUT). | https://servicios.dgi.gub.uy/serviciosenlinea |
| Uzbekistan | Notification of Controlled Transactions | Taxpayers must submit an annual Notification of Controlled Transactions if they engaged in controlled transactions above the thresholds. The notification is an electronic form submitted via the taxpayer’s online portal, containing details of the controlled transactions (year, transaction description, parties and their taxpayer IDs, and amounts of income/expenses). | Yes | 2025-03-01 | The notification must be filed no later than the deadline for submitting the annual financial statements for that year (e.g. for FY 2024, by 1 March 2025 for companies under national standards, or 1 May 2025 for IFRS reporters). | https://my.soliq.uz |
| Vanuatu | Master File and Local File statements | Vanuatu requires the filing of transfer pricing documentation in the form of a Master File and Local File for multinational groups meeting a revenue threshold. A resident entity that is the ultimate or surrogate parent of a globally significant group (annual consolidated turnover over VUV 100 billion) must submit these Master File and Local File statements to the Vanuatu Competent Authority. The content of the documentation follows the OECD standard (Annex I Master File covering global operations and Annex II Local File covering the entity’s local activities). | Yes | 2025-12-31 | The Master File and Local File must be filed by the same deadline as the Country-by-Country report, i.e. within 12 months after the end of the financial year. | |
| Venezuela | Declaración Informativa de Operaciones Efectuadas con Partes Vinculadas en el Extranjero (Forma PT-99) | Form PT-99 is an annual informative return detailing all transactions with related parties abroad, accompanied by annexes A-E for financial and transactional details by sector. It is an information-only filing (no tax due) submitted to SENIAT, traditionally in physical format. | Yes | 2025-06-30 | Due 6 months after fiscal year end (in June of the following year). For a fiscal year ending 31 December 2024, the TP information return was due by 30 June 2025. | |
| Vietnam | Appendix I – Information on related parties and related party transactions | Appendix I is a transfer pricing declaration form that must be submitted together with the annual CIT finalization return, disclosing the taxpayer’s related parties and the nature/value of related-party transactions. Certain small or purely domestic related-party transactions are exempted from detailed disclosure | Yes | 2026-03-31 | 31 March 2026 – The TP disclosure form (Appendix I) must be filed electronically by the same deadline as the corporate income tax return (within 3 months after the end of FY). | https://thuedientu.gdt.gov.vn/ |
| Zimbabwe | Transfer Pricing Return (ITF 12C2) | A separate transfer pricing return (Form ITF 12C2) must be completed by all taxpayers with international and/or domestic related-party transactions and submitted as an attachment to the annual company tax return (ITF 12C). | Yes | 2025-04-30 | The TP return (ITF 12C2) is due at the same time as the income tax return – generally by 30 April of the following year (for a 31 Dec year-end, due 30 April 2025). | https://mytaxselfservice.zimra.co.zw |