{"id":10111,"date":"2025-11-11T12:27:29","date_gmt":"2025-11-11T10:27:29","guid":{"rendered":"https:\/\/rockbridge.legal\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/"},"modified":"2026-07-23T12:06:55","modified_gmt":"2026-07-23T09:06:55","slug":"when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice","status":"publish","type":[67],"link":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/","title":{"rendered":"When transfer pricing documentation becomes mandatory and what it means in practice"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10111\" class=\"elementor elementor-10111 elementor-7126\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e655216 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e655216\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-497dbfdc\" data-id=\"497dbfdc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b47b7a5 elementor-widget elementor-widget-post-info\" data-id=\"2b47b7a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-a470701 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/en\/2025\/11\/11\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>November 11, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1d75820 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"#\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tBy Gabriella Petrova-Sandlere\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-418b1a5b elementor-widget elementor-widget-text-editor\" data-id=\"418b1a5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Transfer pricing often becomes relevant only when a company is suddenly asked for its justification or when the SRS sends a letter with questions about transactions with related parties. However, the law has long established when documentation is mandatory, when it must be submitted upon request, and when a simplified justification is sufficient. <\/p>\n<p>An important caveat to keep in mind when structuring related-party transactions: even if documentation is not mandatory, the arm&#8217;s length principle must still be observed.<\/p>\n<h5>Why is transfer pricing documentation needed at all?<br><br><\/h5>\n<p>The purpose of the documentation is to prove that the company&#8217;s transactions with related parties (parent, subsidiary, sister companies, or owners) take place according to the arm&#8217;s length principle \u2013 i.e., at the same level as independent parties would conclude them in the market.<\/p>\n<p>In practice, this means that if a company lends money to an owner, leases premises to a related company, or sells goods to a subsidiary, it must prove that the set price, interest rate, or markup is at market level.<\/p>\n<h5>When is documentation mandatory?<br><br><\/h5>\n<p>According to Section 15.\u00b2 of the Law &#8220;On Taxes and Duties,&#8221; the preparation of transfer pricing documentation is mandatory if the company exceeds certain thresholds.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; text-align: left; font-size: 15px;\">\n<thead>\n<tr style=\"background-color: #f4f4f4;\">\n<th style=\"border: 1px solid #ccc; padding: 10px; width: 50%;\">Situation<\/th>\n<th style=\"border: 1px solid #ccc; padding: 10px; width: 50%;\">Obligation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Total amount of controlled transactions exceeds EUR 15 million<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Transfer pricing documentation must be submitted to the SRS<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Turnover exceeds EUR 50 million and the total amount of controlled transactions exceeds EUR 5 million<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Transfer pricing documentation must be submitted to the SRS<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Turnover is less than EUR 50 million, but the total amount of transactions is EUR 5\u201315 million<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Documentation must be submitted upon request by the SRS<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Total amount of controlled transactions exceeds EUR 250,000 but does not exceed EUR 5 million<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Local file must be prepared<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Total amount of transactions is below EUR 250,000<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Full documentation is not required, but market price compliance must be proven<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>What does <em>upon request by the SRS<\/em> mean?<br><br><\/h5>\n<p>If a company does not meet the full documentation criteria, the SRS can still request evidence that transactions were conducted in accordance with the arm&#8217;s length principle. This means the company must be able to prepare a simplified justification, for example: <\/p>\n<ol>\n<li>a comparison with similar transactions in the market,<\/li>\n<li>an internal calculation of interest rates or markups,<\/li>\n<li>or at least the economic logic behind why the price was set at that specific level.<\/li>\n<\/ol>\n<p>The burden of proof remains with the company \u2013 and this is often the stumbling block for small and medium-sized enterprises.<\/p>\n<h5>The important caveat that many ignore<br><br><\/h5>\n<p>The fact that the law does not mandate the preparation of transfer pricing documentation does not mean that a company is free to set any prices in transactions with related parties. This also applies to transactions between local Latvian companies. <\/p>\n<p>For example:<\/p>\n<ol>\n<li>if a parent company in Riga provides management services to a subsidiary in Liep\u0101ja,<\/li>\n<li>or if an owner leases premises to their own company, these transactions are considered related-party transactions and must be at market level.<\/li>\n<\/ol>\n<h5>What does this mean in practice?<br><br><\/h5>\n<p>In practice, it means that:<\/p>\n<ol>\n<li>it is worthwhile even for smaller companies to perform a simplified transfer pricing analysis to prove that prices, markups, or interest rates are not artificial.<\/li>\n<li>The SRS has the right to request explanations even in cases where full documentation is not mandatory.<\/li>\n<li>The best strategy is not to wait for a request but to proactively prepare a simple, clear justification \u2013 this helps avoid adjustments and penalties.<\/li>\n<\/ol>\n<h5>Summary<br><br><\/h5>\n<p>The requirement for transfer pricing documentation is not just a formal obligation \u2013 it is a guarantee of the company&#8217;s security. Even if the law does not require documentation to be prepared, the arm&#8217;s length principle applies to everyone. Therefore, it is wiser to prepare evidence in a timely manner than to later explain to the SRS why &#8220;we thought it didn&#8217;t apply to us.&#8221;  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3c626dde elementor-hidden-mobile\" data-id=\"3c626dde\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7fb5f141 elementor-widget elementor-widget-heading\" data-id=\"7fb5f141\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rockbridge.legal\/en\/news\/\">RETURN TO ARTICLES &gt;<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9aad552 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"9aad552\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"icon icon-search11\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2aa13186 elementor-widget elementor-widget-heading\" data-id=\"2aa13186\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SEARCH ARTICLE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c53b1b9 elementor-search-form--skin-classic elementor-search-form--button-type-icon elementor-search-form--icon-search elementor-widget elementor-widget-search-form\" data-id=\"3c53b1b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;skin&quot;:&quot;classic&quot;}\" data-widget_type=\"search-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<search role=\"search\">\n\t\t\t<form class=\"elementor-search-form\" action=\"https:\/\/rockbridge.legal\/en\/\" method=\"get\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-search-form__container\">\n\t\t\t\t\t<label class=\"elementor-screen-only\" for=\"elementor-search-form-3c53b1b9\">Search<\/label>\n\n\t\t\t\t\t\n\t\t\t\t\t<input id=\"elementor-search-form-3c53b1b9\" placeholder=\"Search by keyword\" class=\"elementor-search-form__input\" type=\"search\" name=\"s\" value=\"\">\n\t\t\t\t\t<input type='hidden' name='lang' value='en' \/>\n\t\t\t\t\t\t\t\t\t\t\t<button class=\"elementor-search-form__submit\" type=\"submit\" aria-label=\"Search\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-search\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/form>\n\t\t<\/search>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d4ce678 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1d4ce678\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope-open\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2db1e04a elementor-widget elementor-widget-heading\" data-id=\"2db1e04a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SEARCH BY TOPICS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21476114 elementor-align-center elementor-widget elementor-widget-elementskit-category-list\" data-id=\"21476114\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"cat\" data-widget_type=\"elementskit-category-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/nodokli\/\" >\n                                                <span class=\"elementor-icon-list-text\">Nodok\u013ci<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/aml\/\" >\n                                                <span class=\"elementor-icon-list-text\">AML<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/sankcijas\/\" >\n                                                <span class=\"elementor-icon-list-text\">Sankcijas<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/blogs\/nekustamais-ipasums\/\" >\n                                                <span class=\"elementor-icon-list-text\">Nekustamais \u012bpa\u0161ums<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/energetika\/\" >\n                                                <span class=\"elementor-icon-list-text\">Ener\u0123\u0113tikas ties\u012bbas<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-26e478cc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26e478cc\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1f0e1e21\" data-id=\"1f0e1e21\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77dde26b elementor-widget elementor-widget-heading\" data-id=\"77dde26b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Need help? Contact us <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-5c2a536 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c2a536\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5bde1bd\" data-id=\"5bde1bd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9226aec elementor-widget elementor-widget-image\" data-id=\"9226aec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"540\" height=\"540\" src=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1.png\" class=\"attachment-full size-full wp-image-9301\" alt=\"\" srcset=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1.png 540w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1-300x300.png 300w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1-150x150.png 150w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0052161\" data-id=\"0052161\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa8a36e elementor-widget elementor-widget-heading\" data-id=\"fa8a36e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ALISA LE\u0160KOVI\u010cA\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e4a72f elementor-widget elementor-widget-heading\" data-id=\"8e4a72f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">PARTNER, ATTORNEY AT LAW<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-949c21f elementor-widget elementor-widget-text-editor\" data-id=\"949c21f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Alisa is an experienced attorney and a partner at RockBridge Legal. Since 2008,  Alisa has been advising clients and providing legal assistance in the most complex tax and customs matters.<\/p><p>Alisa also specializes in anti-money laundering (AML), sanctions, and compliance matters. Alisa has significant experience in corporate crime and investigation cases related to tax, customs, and sanctions issues. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b63d12e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b63d12e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:%20(+371)%2029340444\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">  (+371) 29340444<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:alisa.leskovica@rockbridge.legal\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">alisa.leskovica@rockbridge.legal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a8290f elementor-widget elementor-widget-button\" data-id=\"9a8290f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rockbridge.legal\/en\/attorney\/alisa-leskovica\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">LEARN MORE <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-18027a3 elementor-hidden-desktop elementor-hidden-tablet\" data-id=\"18027a3\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e1ddafb elementor-widget elementor-widget-heading\" data-id=\"e1ddafb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rockbridge.legal\/en\/news\/\">RETURN TO ARTICLES &gt;<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1acd8dc elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1acd8dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"icon icon-search11\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-232bf9b elementor-widget elementor-widget-heading\" data-id=\"232bf9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SEARCH ARTICLE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cce360 elementor-search-form--skin-classic elementor-search-form--button-type-icon elementor-search-form--icon-search elementor-widget elementor-widget-search-form\" data-id=\"3cce360\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;skin&quot;:&quot;classic&quot;}\" data-widget_type=\"search-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<search role=\"search\">\n\t\t\t<form class=\"elementor-search-form\" action=\"https:\/\/rockbridge.legal\/en\/\" method=\"get\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-search-form__container\">\n\t\t\t\t\t<label class=\"elementor-screen-only\" for=\"elementor-search-form-3cce360\">Search<\/label>\n\n\t\t\t\t\t\n\t\t\t\t\t<input id=\"elementor-search-form-3cce360\" placeholder=\"Search by keyword\" class=\"elementor-search-form__input\" type=\"search\" name=\"s\" value=\"\">\n\t\t\t\t\t<input type='hidden' name='lang' value='en' \/>\n\t\t\t\t\t\t\t\t\t\t\t<button class=\"elementor-search-form__submit\" type=\"submit\" aria-label=\"Search\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-search\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/form>\n\t\t<\/search>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1b92fb elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c1b92fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope-open\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80e83cf elementor-widget elementor-widget-heading\" data-id=\"80e83cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SEARCH BY TOPICS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-934373a elementor-align-center elementor-widget elementor-widget-elementskit-category-list\" data-id=\"934373a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"elementskit-category-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/nodokli\/\" >\n                                                <span class=\"elementor-icon-list-text\">Nodok\u013ci<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/aml\/\" >\n                                                <span class=\"elementor-icon-list-text\">AML<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/sankcijas\/\" >\n                                                <span class=\"elementor-icon-list-text\">Sankcijas<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/blogs\/nekustamais-ipasums\/\" >\n                                                <span class=\"elementor-icon-list-text\">Nekustamais \u012bpa\u0161ums<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/energetika\/\" >\n                                                <span class=\"elementor-icon-list-text\">Ener\u0123\u0113tikas ties\u012bbas<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Transfer pricing often becomes relevant only when a company is suddenly asked for its justification or when the SRS sends a letter with questions about transactions with related parties. However, the law has long established when documentation is mandatory, when it must be submitted upon request, and when a simplified justification is sufficient. An important [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[58],"tags":[],"class_list":["post-10111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes","type-news"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"When transfer pricing documentation becomes mandatory and what it means in practice November 11, 2025 By Gabriella Petrova-Sandlere Transfer pricing often becomes relevant only when a company is suddenly asked for its justification or when the SRS sends a letter with questions about transactions with related parties. However, the law has long established when documentation\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"evita\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"RockBridge Legal -\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"When transfer pricing documentation becomes mandatory and what it means in practice - RockBridge Legal\" \/>\n\t\t<meta property=\"og:description\" content=\"When transfer pricing documentation becomes mandatory and what it means in practice November 11, 2025 By Gabriella Petrova-Sandlere Transfer pricing often becomes relevant only when a company is suddenly asked for its justification or when the SRS sends a letter with questions about transactions with related parties. However, the law has long established when documentation\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2025-11-11T10:27:29+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-07-23T09:06:55+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"When transfer pricing documentation becomes mandatory and what it means in practice - RockBridge Legal\" \/>\n\t\t<meta name=\"twitter:description\" content=\"When transfer pricing documentation becomes mandatory and what it means in practice November 11, 2025 By Gabriella Petrova-Sandlere Transfer pricing often becomes relevant only when a company is suddenly asked for its justification or when the SRS sends a letter with questions about transactions with related parties. However, the law has long established when documentation\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/#blogposting\",\"name\":\"When transfer pricing documentation becomes mandatory and what it means in practice - RockBridge Legal\",\"headline\":\"When transfer pricing documentation becomes mandatory and what it means in practice\",\"author\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/author\\\/evita\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/rockbridge.legal\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/Majaslapas-zinam-24.png\",\"width\":1080,\"height\":1080},\"datePublished\":\"2025-11-11T12:27:29+02:00\",\"dateModified\":\"2026-07-23T12:06:55+03:00\",\"inLanguage\":\"en-US\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/#webpage\"},\"articleSection\":\"Taxes, Optional, News\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/category\\\/taxes\\\/#listItem\",\"name\":\"Taxes\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/category\\\/taxes\\\/#listItem\",\"position\":2,\"name\":\"Taxes\",\"item\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/category\\\/taxes\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/#listItem\",\"name\":\"When transfer pricing documentation becomes mandatory and what it means in practice\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/#listItem\",\"position\":3,\"name\":\"When transfer pricing documentation becomes mandatory and what it means in practice\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/category\\\/taxes\\\/#listItem\",\"name\":\"Taxes\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/#organization\",\"name\":\"rockbridge.legal\",\"url\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/author\\\/evita\\\/#author\",\"url\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/author\\\/evita\\\/\",\"name\":\"evita\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/#authorImage\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e6bf781852a403940798c5aa77c57788299352daaeee95e59213cd96c5fad11d?s=96&d=mm&r=g\",\"width\":96,\"height\":96,\"caption\":\"evita\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/#webpage\",\"url\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/\",\"name\":\"When transfer pricing documentation becomes mandatory and what it means in practice - RockBridge Legal\",\"description\":\"When transfer pricing documentation becomes mandatory and what it means in practice November 11, 2025 By Gabriella Petrova-Sandlere Transfer pricing often becomes relevant only when a company is suddenly asked for its justification or when the SRS sends a letter with questions about transactions with related parties. However, the law has long established when documentation\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/author\\\/evita\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/author\\\/evita\\\/#author\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/rockbridge.legal\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/Majaslapas-zinam-24.png\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/#mainImage\",\"width\":1080,\"height\":1080},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\\\/#mainImage\"},\"datePublished\":\"2025-11-11T12:27:29+02:00\",\"dateModified\":\"2026-07-23T12:06:55+03:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/\",\"name\":\"rockbridge.legal\",\"inLanguage\":\"en-US\",\"publisher\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"When transfer pricing documentation becomes mandatory and what it means in practice - RockBridge Legal","description":"When transfer pricing documentation becomes mandatory and what it means in practice November 11, 2025 By Gabriella Petrova-Sandlere Transfer pricing often becomes relevant only when a company is suddenly asked for its justification or when the SRS sends a letter with questions about transactions with related parties. However, the law has long established when documentation","canonical_url":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BlogPosting","@id":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/#blogposting","name":"When transfer pricing documentation becomes mandatory and what it means in practice - RockBridge Legal","headline":"When transfer pricing documentation becomes mandatory and what it means in practice","author":{"@id":"https:\/\/rockbridge.legal\/en\/author\/evita\/#author"},"publisher":{"@id":"https:\/\/rockbridge.legal\/en\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/rockbridge.legal\/wp-content\/uploads\/2025\/11\/Majaslapas-zinam-24.png","width":1080,"height":1080},"datePublished":"2025-11-11T12:27:29+02:00","dateModified":"2026-07-23T12:06:55+03:00","inLanguage":"en-US","mainEntityOfPage":{"@id":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/#webpage"},"isPartOf":{"@id":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/#webpage"},"articleSection":"Taxes, Optional, News"},{"@type":"BreadcrumbList","@id":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/rockbridge.legal\/en\/#listItem","position":1,"name":"Home","item":"https:\/\/rockbridge.legal\/en\/","nextItem":{"@type":"ListItem","@id":"https:\/\/rockbridge.legal\/en\/category\/taxes\/#listItem","name":"Taxes"}},{"@type":"ListItem","@id":"https:\/\/rockbridge.legal\/en\/category\/taxes\/#listItem","position":2,"name":"Taxes","item":"https:\/\/rockbridge.legal\/en\/category\/taxes\/","nextItem":{"@type":"ListItem","@id":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/#listItem","name":"When transfer pricing documentation becomes mandatory and what it means in practice"},"previousItem":{"@type":"ListItem","@id":"https:\/\/rockbridge.legal\/en\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/#listItem","position":3,"name":"When transfer pricing documentation becomes mandatory and what it means in practice","previousItem":{"@type":"ListItem","@id":"https:\/\/rockbridge.legal\/en\/category\/taxes\/#listItem","name":"Taxes"}}]},{"@type":"Organization","@id":"https:\/\/rockbridge.legal\/en\/#organization","name":"rockbridge.legal","url":"https:\/\/rockbridge.legal\/en\/"},{"@type":"Person","@id":"https:\/\/rockbridge.legal\/en\/author\/evita\/#author","url":"https:\/\/rockbridge.legal\/en\/author\/evita\/","name":"evita","image":{"@type":"ImageObject","@id":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/#authorImage","url":"https:\/\/secure.gravatar.com\/avatar\/e6bf781852a403940798c5aa77c57788299352daaeee95e59213cd96c5fad11d?s=96&d=mm&r=g","width":96,"height":96,"caption":"evita"}},{"@type":"WebPage","@id":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/#webpage","url":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/","name":"When transfer pricing documentation becomes mandatory and what it means in practice - RockBridge Legal","description":"When transfer pricing documentation becomes mandatory and what it means in practice November 11, 2025 By Gabriella Petrova-Sandlere Transfer pricing often becomes relevant only when a company is suddenly asked for its justification or when the SRS sends a letter with questions about transactions with related parties. However, the law has long established when documentation","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/rockbridge.legal\/en\/#website"},"breadcrumb":{"@id":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/#breadcrumblist"},"author":{"@id":"https:\/\/rockbridge.legal\/en\/author\/evita\/#author"},"creator":{"@id":"https:\/\/rockbridge.legal\/en\/author\/evita\/#author"},"image":{"@type":"ImageObject","url":"https:\/\/rockbridge.legal\/wp-content\/uploads\/2025\/11\/Majaslapas-zinam-24.png","@id":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/#mainImage","width":1080,"height":1080},"primaryImageOfPage":{"@id":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/#mainImage"},"datePublished":"2025-11-11T12:27:29+02:00","dateModified":"2026-07-23T12:06:55+03:00"},{"@type":"WebSite","@id":"https:\/\/rockbridge.legal\/en\/#website","url":"https:\/\/rockbridge.legal\/en\/","name":"rockbridge.legal","inLanguage":"en-US","publisher":{"@id":"https:\/\/rockbridge.legal\/en\/#organization"}}]},"og:locale":"en_US","og:site_name":"RockBridge Legal -","og:type":"article","og:title":"When transfer pricing documentation becomes mandatory and what it means in practice - RockBridge Legal","og:description":"When transfer pricing documentation becomes mandatory and what it means in practice November 11, 2025 By Gabriella Petrova-Sandlere Transfer pricing often becomes relevant only when a company is suddenly asked for its justification or when the SRS sends a letter with questions about transactions with related parties. However, the law has long established when documentation","og:url":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/","article:published_time":"2025-11-11T10:27:29+00:00","article:modified_time":"2026-07-23T09:06:55+00:00","twitter:card":"summary_large_image","twitter:title":"When transfer pricing documentation becomes mandatory and what it means in practice - RockBridge Legal","twitter:description":"When transfer pricing documentation becomes mandatory and what it means in practice November 11, 2025 By Gabriella Petrova-Sandlere Transfer pricing often becomes relevant only when a company is suddenly asked for its justification or when the SRS sends a letter with questions about transactions with related parties. However, the law has long established when documentation"},"aioseo_meta_data":{"post_id":"10111","title":null,"description":null,"keywords":null,"keyphrases":{"focus":{"keyphrase":"","score":0,"analysis":{"keyphraseInTitle":{"score":0,"maxScore":9,"error":1}}},"additional":[]},"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"BlogPosting","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":{"faqs":[],"keyPoints":[],"titles":[],"descriptions":[],"socialPosts":{"email":[],"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"created":"2026-07-16 08:59:35","updated":"2026-07-23 09:26:04","focus_keyword":null,"additional_keywords":null,"truseo_locale":null,"seo_analyzer_scan_date":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/rockbridge.legal\/en\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/rockbridge.legal\/en\/category\/taxes\/\" title=\"Taxes\">Taxes<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tWhen transfer pricing documentation becomes mandatory and what it means in practice\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/rockbridge.legal\/en\/"},{"label":"Taxes","link":"https:\/\/rockbridge.legal\/en\/category\/taxes\/"},{"label":"When transfer pricing documentation becomes mandatory and what it means in practice","link":"https:\/\/rockbridge.legal\/en\/when-transfer-pricing-documentation-becomes-mandatory-and-what-it-means-in-practice\/"}],"_links":{"self":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10111","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/comments?post=10111"}],"version-history":[{"count":3,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10111\/revisions"}],"predecessor-version":[{"id":10465,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10111\/revisions\/10465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media\/10112"}],"wp:attachment":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media?parent=10111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/categories?post=10111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/tags?post=10111"},{"taxonomy":"type","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/type?post=10111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}