📌 It is the budget period for the following year and large taxpayers (both those who were on the list of large taxpayers before 2022 and those who entered this list starting from January 1, 2022) have the obligation to prepare the Transfer Pricing File (TPF) annually).

📌 The deadline by which the file must be prepared by large taxpayers is the date of filing the profit tax return (respectively June 25, 2023, for companies whose financial year coincides with the calendar year).

❗ Attention! The file is NOT to be submitted to ANAF, it is to be kept at the company headquarters.

📌 The rest of the taxpayers (medium and small) have the obligation to prepare the TPF at the request of ANAF and within a maximum period of up to 90 days.

❗ Our recommendation is that the preparation of the file be carried out annually also in the case of medium and small taxpayers in order to be able to correct in time possible deviations of the transfer prices through voluntary adjustments.

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