The Slovenian Transfer Pricing legislation is stipulated in Article 382 of the Tax Procedure Act, Article 16-19 of the Corporate Income Tax Act, the Transfer Pricing Rules, and the Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines).

Arm’s Length Principle

The Arm’s Length Principle is described in Article 16 of the Slovenian Corporate Income Tax Act (CITA).

Related Parties

This relationship is given if one thereof directly or indirectly owns more than 25% of the other. Conversely, two companies may also be related parties if one thereof is controlled due to some agreement these concluded or if transactions between two companies differ from those agreed upon between unrelated parties in the same or similar circumstances.

Transfer Pricing Methods

Only the national corporate income tax law defines five Transfer Pricing methods recognized by the OECD and does not allow other methods:

  • Comparable Uncontrolled Price Method.
  • Cost Plus Method.
  • Resale Price Method.
  • Profit Split Method.
  • Transactional Net Margin Method.

Combinations of methods are permitted.

Transfer Pricing Documentation

According to Slovenian legislation, the Transfer Pricing documentation must consist of a Master File and a Local Report. This documentation must be kept for ten years after the end of the financial year to which it relates.

The Master File must be prepared at the same time and no later than filing the tax return. The Ministry of Finance determines the information to be provided when filing the tax return.

If the Master File is not in the Slovenian language, it must be translated at the request of the tax authorities within 60 days.

Country-by-Country Report

The Country-by-Country Report (CbCR) filing has been implemented in Slovenia for larger groups (over € 750 million).

Transfer Pricing Penalties

Tax penalties can be applied in the range of € 1,200 and € 30,000 (depending on the size of the company) and between € 600 and € 4,000 for the head with responsibility for the company.

Source: Financial Administration of the Republic of Slovenia

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