Check whether your 2026 controlled-transaction categories cross the Cyprus Local File thresholds — and see what still applies below them.
Enter the annual aggregate arm’s-length value of controlled transactions in each category. Purchases and sales within the same category are assessed by reference to their absolute values.
The Summary Information Table applies to taxpayers engaged in controlled transactions, even where the Local File threshold is not exceeded.
Below-threshold transactions still require proportionate support under the Cyprus transfer pricing framework and Circular 6/2023.
Where a Cyprus Local File is required, the file is subject to the applicable quality-review and annual compliance requirements.
For tax years 2026 onwards, the Cyprus Local File category thresholds are €10m for financial transactions, €5m for goods and €2.5m for services, royalties/licence fees and other intangibles, and other controlled transactions. Cyprus Tax Department — Transfer Pricing FAQs.
This checker is a screening tool only. Connected-person status, transaction categorisation, aggregation, arm’s-length value, safe-harbour availability and filing obligations require a facts-based review.
We map the controlled transaction set, determine documentation obligations, prepare or review the Local File / minimum documentation, perform benchmarking and align royalties, financing and services with the operating model.
For tax years 2026 onwards, the category thresholds are €10 million for financial transactions, €5 million for goods and €2.5 million for services, royalties/licence fees and other intangibles, and other controlled transactions.
Where a taxpayer engages in controlled transactions, the Summary Information Table reporting obligation can still apply even when the relevant Local File threshold is not exceeded.
No. The arm’s-length principle still applies, and minimum transfer pricing documentation may be required for below-threshold controlled transactions.
The tool is indicative. We can review the underlying facts, documentation and tax position and provide a scoped professional engagement.