Croatia: Reminder of transfer pricing compliance requirements

Croatia: Transfer pricing compliance requirements

Companies in Croatia that have undertaken transactions with related parties during 2020 have certain compliance obligations, including requirements to:


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  • Prepare a transfer pricing study: The study is to document whether transactions with related parties were undertaken in accordance with the arm’s length principle, and is to be prepared by the time when the annual corporate income tax return for 2020 will be due for submission. The transfer pricing study is to be available to be presented to the Croatian tax authorities upon request.
  • Prepare and submit the “PD-IPO” form: This form provides information on the types and values of related-party transactions and must be submitted together with the annual corporate income tax return for 2020.
  • Prepare and submit a notification on country-by-country (CbC) reporting: Companies that are part of a multinational group may be required to submit a CbC reporting notification by the deadline for filing the annual corporate income tax return for 2020.

Read a September 2020 report prepared by the KPMG member firm in Croatia

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