{"id":10114,"date":"2025-11-07T11:14:25","date_gmt":"2025-11-07T09:14:25","guid":{"rendered":"https:\/\/rockbridge.legal\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/"},"modified":"2026-07-23T12:06:59","modified_gmt":"2026-07-23T09:06:59","slug":"new-obligation-for-companies-controlled-transaction-report-becomes-mandatory","status":"publish","type":[67],"link":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/","title":{"rendered":"New obligation for companies \u2013 controlled transaction report becomes mandatory"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10114\" class=\"elementor elementor-10114 elementor-7101\" 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-66 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\/07\/\">\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 7, 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>Yesterday, the Saeima passed amendments to Section 15.\u00b2 of the Law &#8220;On Taxes and Duties&#8221; in the third reading, significantly changing the transfer pricing documentation procedure. Henceforth, companies engaging in transactions with related parties will be required to submit a controlled transaction report to the State Revenue Service. <\/p>\n<h5>What is changing?<br><br><\/h5>\n<p>Until now, companies could prepare and keep transfer pricing documentation on-site, submitting it only upon request from the SRS. This approach will no longer be possible. <\/p>\n<p>If the total amount of a company&#8217;s controlled transactions exceeds \u20ac250,000 per year, it must submit a structured &#8220;controlled transaction report&#8221; to the SRS within 12 months after the end of the reporting year.<\/p>\n<p>The report must specify:<\/p>\n<ol>\n<li>the type, direction, and total amount of each transaction;<\/li>\n<li>the transfer pricing method used;<\/li>\n<li>the comparable data used and the tested party.<\/li>\n<\/ol>\n<h5>Thresholds and deadlines<br><br><\/h5>\n<ol>\n<li>Controlled transaction report \u2013 mandatory if the total amount of controlled transactions exceeds \u20ac250,000 per year.<\/li>\n<li>The threshold for Master File documentation has been increased to \u20ac20 million. <\/li>\n<li>The threshold for insignificant transactions, below which transactions do not need to be included in transfer pricing documentation, has been increased from \u20ac20,000 to \u20ac90,000.<\/li>\n<li>Documentation updates \u2013 once every three years, although financial data and tested party indicators must be updated annually.<\/li>\n<\/ol>\n<h5>What does this mean in practice?<br><br><\/h5>\n<p>The new obligation changes the current approach. It will no longer be sufficient for transfer pricing documentation to simply &#8220;be prepared&#8221; \u2013 it must be submitted to the SRS in a structured format. <\/p>\n<p>This means that:<\/p>\n<ol>\n<li>companies will need to regularly prepare and update transfer pricing data;<\/li>\n<li>the SRS will be able to compare this data automatically, thereby identifying cases where prices deviate from market levels much faster.<\/li>\n<\/ol>\n<p>This is a clear transition to the era of data analytics in transfer pricing \u2013 the SRS will no longer need to request documents, as the information will already be in their systems.<\/p>\n<h5>When do the amendments come into force?<br><br><\/h5>\n<p>The new procedure comes into force on January 1, 2026.  <br>However, the law stipulates that these amendments will apply to controlled transactions conducted starting from the reporting year beginning within the 2025 calendar year. <\/p>\n<h5>Summary<br><br><\/h5>\n<ol>\n<li>Controlled transaction report \u2013 mandatory submission via EDS if the transaction volume exceeds \u20ac250,000.<\/li>\n<li>The threshold for insignificant transactions has been increased to \u20ac90,000.<\/li>\n<li>Data is structured and comparable, allowing the SRS to assess market prices automatically.<\/li>\n<li>The new procedure applies from the 2025 reporting year, coming into force on January 1, 2026.   <\/li>\n<\/ol>\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-33 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-e164044 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e164044\" 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-26db6a7\" data-id=\"26db6a7\" 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-898a959 elementor-widget elementor-widget-image\" data-id=\"898a959\" 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-d8a7ff2\" data-id=\"d8a7ff2\" 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-bf0412d elementor-widget elementor-widget-heading\" data-id=\"bf0412d\" 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-5f2f8f1 elementor-widget elementor-widget-heading\" data-id=\"5f2f8f1\" 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-0ce505a elementor-widget elementor-widget-text-editor\" data-id=\"0ce505a\" 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 lawyer 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-7864e85 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7864e85\" 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-426372b elementor-widget elementor-widget-button\" data-id=\"426372b\" 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-a883576 elementor-hidden-desktop elementor-hidden-tablet\" data-id=\"a883576\" 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-346f7a4 elementor-widget elementor-widget-heading\" data-id=\"346f7a4\" 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-bcd6ba4 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"bcd6ba4\" 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-49ab358 elementor-widget elementor-widget-heading\" data-id=\"49ab358\" 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-b613a08 elementor-search-form--skin-classic elementor-search-form--button-type-icon elementor-search-form--icon-search elementor-widget elementor-widget-search-form\" data-id=\"b613a08\" 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-b613a08\">Search<\/label>\n\n\t\t\t\t\t\n\t\t\t\t\t<input id=\"elementor-search-form-b613a08\" 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-244687b elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"244687b\" 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-e5c682e elementor-widget elementor-widget-heading\" data-id=\"e5c682e\" 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-d31a9c2 elementor-align-center elementor-widget elementor-widget-elementskit-category-list\" data-id=\"d31a9c2\" 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>Yesterday, the Saeima passed amendments to Section 15.\u00b2 of the Law &#8220;On Taxes and Duties&#8221; in the third reading, significantly changing the transfer pricing documentation procedure. Henceforth, companies engaging in transactions with related parties will be required to submit a controlled transaction report to the State Revenue Service. What is changing? Until now, companies could [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10115,"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-10114","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=\"New obligation for companies \u2013 controlled transaction report becomes mandatory November 7, 2025 By Gabriella Petrova-Sandlere Yesterday, the Saeima passed amendments to Section 15.\u00b2 of the Law \u201cOn Taxes and Duties\u201d in the third reading, significantly changing the transfer pricing documentation procedure. Henceforth, companies engaging in transactions with related parties will be required to submit\" \/>\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\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/\" \/>\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=\"New obligation for companies \u2013 controlled transaction report becomes mandatory - RockBridge Legal\" \/>\n\t\t<meta property=\"og:description\" content=\"New obligation for companies \u2013 controlled transaction report becomes mandatory November 7, 2025 By Gabriella Petrova-Sandlere Yesterday, the Saeima passed amendments to Section 15.\u00b2 of the Law \u201cOn Taxes and Duties\u201d in the third reading, significantly changing the transfer pricing documentation procedure. Henceforth, companies engaging in transactions with related parties will be required to submit\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2025-11-07T09:14:25+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-07-23T09:06:59+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"New obligation for companies \u2013 controlled transaction report becomes mandatory - RockBridge Legal\" \/>\n\t\t<meta name=\"twitter:description\" content=\"New obligation for companies \u2013 controlled transaction report becomes mandatory November 7, 2025 By Gabriella Petrova-Sandlere Yesterday, the Saeima passed amendments to Section 15.\u00b2 of the Law \u201cOn Taxes and Duties\u201d in the third reading, significantly changing the transfer pricing documentation procedure. Henceforth, companies engaging in transactions with related parties will be required to submit\" \/>\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\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/#blogposting\",\"name\":\"New obligation for companies \\u2013 controlled transaction report becomes mandatory - RockBridge Legal\",\"headline\":\"New obligation for companies \\u2013 controlled transaction report becomes mandatory\",\"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-25.png\",\"width\":1080,\"height\":1080},\"datePublished\":\"2025-11-07T11:14:25+02:00\",\"dateModified\":\"2026-07-23T12:06:59+03:00\",\"inLanguage\":\"en-US\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/#webpage\"},\"articleSection\":\"Taxes, Optional, News\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/#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\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/#listItem\",\"name\":\"New obligation for companies \\u2013 controlled transaction report becomes mandatory\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/#listItem\",\"position\":3,\"name\":\"New obligation for companies \\u2013 controlled transaction report becomes mandatory\",\"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\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/#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\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/#webpage\",\"url\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/\",\"name\":\"New obligation for companies \\u2013 controlled transaction report becomes mandatory - RockBridge Legal\",\"description\":\"New obligation for companies \\u2013 controlled transaction report becomes mandatory November 7, 2025 By Gabriella Petrova-Sandlere Yesterday, the Saeima passed amendments to Section 15.\\u00b2 of the Law \\u201cOn Taxes and Duties\\u201d in the third reading, significantly changing the transfer pricing documentation procedure. Henceforth, companies engaging in transactions with related parties will be required to submit\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/#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-25.png\",\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/#mainImage\",\"width\":1080,\"height\":1080},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/rockbridge.legal\\\/en\\\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\\\/#mainImage\"},\"datePublished\":\"2025-11-07T11:14:25+02:00\",\"dateModified\":\"2026-07-23T12:06:59+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":"New obligation for companies \u2013 controlled transaction report becomes mandatory - RockBridge Legal","description":"New obligation for companies \u2013 controlled transaction report becomes mandatory November 7, 2025 By Gabriella Petrova-Sandlere Yesterday, the Saeima passed amendments to Section 15.\u00b2 of the Law \u201cOn Taxes and Duties\u201d in the third reading, significantly changing the transfer pricing documentation procedure. Henceforth, companies engaging in transactions with related parties will be required to submit","canonical_url":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BlogPosting","@id":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/#blogposting","name":"New obligation for companies \u2013 controlled transaction report becomes mandatory - RockBridge Legal","headline":"New obligation for companies \u2013 controlled transaction report becomes mandatory","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-25.png","width":1080,"height":1080},"datePublished":"2025-11-07T11:14:25+02:00","dateModified":"2026-07-23T12:06:59+03:00","inLanguage":"en-US","mainEntityOfPage":{"@id":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/#webpage"},"isPartOf":{"@id":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/#webpage"},"articleSection":"Taxes, Optional, News"},{"@type":"BreadcrumbList","@id":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/#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\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/#listItem","name":"New obligation for companies \u2013 controlled transaction report becomes mandatory"},"previousItem":{"@type":"ListItem","@id":"https:\/\/rockbridge.legal\/en\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/#listItem","position":3,"name":"New obligation for companies \u2013 controlled transaction report becomes mandatory","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\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/#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\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/#webpage","url":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/","name":"New obligation for companies \u2013 controlled transaction report becomes mandatory - RockBridge Legal","description":"New obligation for companies \u2013 controlled transaction report becomes mandatory November 7, 2025 By Gabriella Petrova-Sandlere Yesterday, the Saeima passed amendments to Section 15.\u00b2 of the Law \u201cOn Taxes and Duties\u201d in the third reading, significantly changing the transfer pricing documentation procedure. Henceforth, companies engaging in transactions with related parties will be required to submit","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/rockbridge.legal\/en\/#website"},"breadcrumb":{"@id":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/#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-25.png","@id":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/#mainImage","width":1080,"height":1080},"primaryImageOfPage":{"@id":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/#mainImage"},"datePublished":"2025-11-07T11:14:25+02:00","dateModified":"2026-07-23T12:06:59+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":"New obligation for companies \u2013 controlled transaction report becomes mandatory - RockBridge Legal","og:description":"New obligation for companies \u2013 controlled transaction report becomes mandatory November 7, 2025 By Gabriella Petrova-Sandlere Yesterday, the Saeima passed amendments to Section 15.\u00b2 of the Law \u201cOn Taxes and Duties\u201d in the third reading, significantly changing the transfer pricing documentation procedure. Henceforth, companies engaging in transactions with related parties will be required to submit","og:url":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/","article:published_time":"2025-11-07T09:14:25+00:00","article:modified_time":"2026-07-23T09:06:59+00:00","twitter:card":"summary_large_image","twitter:title":"New obligation for companies \u2013 controlled transaction report becomes mandatory - RockBridge Legal","twitter:description":"New obligation for companies \u2013 controlled transaction report becomes mandatory November 7, 2025 By Gabriella Petrova-Sandlere Yesterday, the Saeima passed amendments to Section 15.\u00b2 of the Law \u201cOn Taxes and Duties\u201d in the third reading, significantly changing the transfer pricing documentation procedure. Henceforth, companies engaging in transactions with related parties will be required to submit"},"aioseo_meta_data":{"post_id":"10114","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 08:59:37","updated":"2026-07-23 09:25:29","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\tNew obligation for companies \u2013 controlled transaction report becomes mandatory\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":"New obligation for companies \u2013 controlled transaction report becomes mandatory","link":"https:\/\/rockbridge.legal\/en\/new-obligation-for-companies-controlled-transaction-report-becomes-mandatory\/"}],"_links":{"self":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10114","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=10114"}],"version-history":[{"count":3,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10114\/revisions"}],"predecessor-version":[{"id":10469,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10114\/revisions\/10469"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media\/10115"}],"wp:attachment":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media?parent=10114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/categories?post=10114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/tags?post=10114"},{"taxonomy":"type","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/type?post=10114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}