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New transfer pricing rules in Cyprus: global transparency and new challenges

13 November, 2024

108

New transfer pricing rules in Cyprus: global transparency and new challenges

In modern globalization, transfer pricing issues have become increasingly important for multinational companies and tax authorities. Given the need to increase transparency in financial transactions and fair distribution of income between jurisdictions, many governments, including Cyprus, are actively improving their legislative framework in this area.

Transfer pricing is the process of setting prices for goods or services between related companies registered in different jurisdictions. It is a vital aspect of international business aimed at setting prices that would be fair if the companies were independent and had no mutual influence.

The principal goal of transfer pricing is avoidance of price manipulation in order to reduce tax payments. 

The new transfer pricing rules approved by the Cypriot parliament on June 30, 2022, are a vivid example of such efforts. These rules, developed in accordance with the Organization for Economic Co-operation and Development, prescribe clear requirements for documentation and controlled transactions and are aimed to increase tax transparency and to prevent tax evasion.

Scope of application: Who takes part?

Obligation to comply with new transfer pricing rules shall be imposed on Cypriot resident companies and permanent representative offices (registered in Cyprus) of foreign companies engaged in transactions with related parties.

The new rules cover various types of intra-group transactions, including:

1. Sale and purchase of goods: fixing the fair prices for goods exchanged between related parties.

2. Rendering and receiving services: assessment of prices for services provided or received between related companies.

3. Intellectual property transactions: fixing the fair terms and conditions for use and transfer of intellectual property rights within the corporate group.

4. Financial services: assessment of the terms of lending, borrowing and other financial transactions between related parties.

5. Other types of transactions: any other transactions or exchanges between related parties that affect income and tax liabilities.

Threshold for determining a related party: Essential percentage

The new law fixes a threshold of 25% for the definition of a related party. According to this threshold, a company is considered to be related to another company if at least one of the following conditions is met:

  • The same person directly or indirectly holds 25% or more of the share capital in both companies.
  • The same person and related persons directly or indirectly own 25% or more of the share capital in both companies.
  • A group of two or more persons directly or indirectly owns 25% or more of the share capital or is entitled to at least 25% of the income in each company, given that the group consists of the same persons or can be treated as consisting of the same persons by replacing one group member with a related person.

If you recognize yourself, let us move on!

Basic requirements for documentation: All in a nutshell

Depending on several criteria listed below, one can draw-up two types of reports: a full report (master file) and an abbreviated report (local file).

Both types of documentation should be submitted to the tax authorities within 60 days from receiving an official request. Annual reporting updates are required in order to facilitate compliance with tax legislation and international standards.

Each type is described in detail below.

Master file

If you are a large corporation and a resident of Cyprus, as well as member of an international group of companies with consolidated income exceeding €750 million, or if you are the parent company of such a group, you are obliged to draw-up a full report, namely master file.

Master file should be drawn-up before the deadline for filing your income tax return. Why? Tax return has an appropriate section to be filled in on Transfer Pricing reporting. If this section is left blank, it may cause initiation of a detailed tax audit. 

It should be noted also that the Transfer Pricing Report affects tax base for a particular tax year. Since the report is aimed at compliance with market conditions, depending on terms of transactions between related parties, a corresponding adjustment to the income tax accrual may be calculated and the appropriate amount will be added to the company’s tax base.

Master file contains detailed information about structure of the group of companies, its business transactions, risk management strategies and other key aspects that affect transfer pricing.

Local file

The abbreviated report is easier to understand, because local file is similar to the Ukrainian transfer pricing documentation. Starting from February 1, 2024, taxpayers are obliged to draw-up such a document only for controlled transactions with related parties exceeding the new thresholds, namely:

  • €5,000,000 for financial transactions between related parties (e.g., loans).
  • €1,000,000 for other categories of transactions between related parties (trade in goods, services, intellectual property, etc.).

Local file is focused on specific transactions between related companies that take place in Cyprus. It contains detailed information about terms and agreements between the business entities, as well as feasibility study for pricing strategies and applicable methods to determine prices.

In respect of local file, the rules shall remain unchanged: it should also be drawn-up before the deadline for filing the income tax return for the reasons mentioned above.

Summary of Information Table – SIT

Additionally, a separate file should be drawn-up: the Report on transactions between related parties aka Summary of Information Table (hereinafter referred to as SIT), i.e., a document containing data about transactions between related parties.

Its submission has already been available since May 27, 2024, via the Tax For All (TFA) portal. The deadline for filing SIT for 2022 has been extended till November 30, 2024.

According to the Regulations, SIT shall be submitted by taxpayers jointly with the main tax return (TD4) for all intra-group transactions, regardless of their volume.

SIT includes, inter alia, information about counterparties, transaction category, volume of transactions by category, as well as business profile, applicable transfer pricing method and general information about the group.

And now, the high spot: sanctions for violation of the rules

The new rules provide for quite significant fines for non-compliance:

  • Fine for non-submission of a summary information table by the deadline is €500.
  • Transfer pricing documentation should be submitted to the tax authorities upon request within 60 days. If the documents are submitted after the 60-day deadline, the following penalties shall apply:
  • Submission between 61st and 90th day: €5,000 fine.Submission between 91st and 120th day: €10,000 fine.
  • Submission after 120 days: €20,000 fine.

These are unpleasant figures. But such approach is aimed to facilitate prompt and accurate submission of the required documentation.

What is next?

Interlegal is sure that drafting transfer pricing documentation requires detailed analysis and understanding both international standards and local regulations. It is a complex process that needs a professional approach and accuracy.

Although the Transfer Pricing Report should be submitted within 60 days from receiving a request sent by tax authorities, it is important to fill in the section Date of signing the report when filing the annual tax return. An incomplete section may awake questions among the tax authorities, which may increase the need to conduct more detailed audit and, respectively, may take additional time and resources for the company.

Therefore, we recommend that you always get ready for requests from tax authorities and promptly submit all necessary documentation. Interlegal experts have in-depth knowledge and experience in international tax law and are ready to provide legal assistance upon facilitating your business compliance with new regulations and international standards.

Author
Alyona Remenyak
Associate attorney, Head of Cyprus office
Consultation
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