Всем напомнили? SIT is a new regulation that has been imposed from the Government and is referring to the years 2022 and onwards. Irrespective of the transactions value, each company that has any kind of transactions between related parties must declare said transactions in the system called TFA ( Tax for All ). The term “Related parties” includes the following: Two companies owned by the same person Owner of the company has personal transactions with the Company Family members of the owner have transactions with the company Such transactions may be: Finance Sale and or purschase of goods and Sale and or purschase of services The details that are reported are: Legal name of the counterparty Tax Residency jurisdiction of the counterparty Tax Identification Number of the counterparty Type and Value for each transaction Documentation method used to support each transaction According to the instructions we’ve been given, there are two ways these transactions can be reported. If the value of the transactions is below €1m for trading and €5m for Finance, then you only declare the above information through TFA as mentioned herein above as per the Simplified process. If the value exceeds these amounts, then a study called “Transfer Pricing” must be carried out and submitted along with the Summary Information Table.

т.е. если сам себе одолжил, то не попадает?

Не знаю :) Может это покупка долга...

А какие санкции за неуведомление? В 22 году была 1 сделка меньше €1млн.

Вроде 500 евро штраф

Ооооо. А когда дедлайн? Или уже все пропало?

Failing to comply, a fine is to be imposed per year for the amount of €500. Keep in mind that the deadline for 2022 is be May 31st and for 2023 is by December.