Slovakia Tax Agency Issues Guide on Transfer Pricing Documentation

The Slovak Financial Administration Nov. 24 posted Guide No. 3/MZ/2025/I, on determining the content of transfer pricing documentation under Ministry of Finance Guideline No. MF/012879/2025-724 and the Income Tax Act. The guide clarifies: 1) structural changes in Table I of the corporate income tax return template, completed by taxpayers with significant controlled transactions, including those with permanent establishment (PE); 2) the removal of the obligation to maintain abbreviated transfer pricing documentation for specified transactions, for taxpayers that complete Table I; 3) the requirement to list significant controlled transactions in the abbreviated documentation, if there are insufficient lines in Table I; ...