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Read MoreControlled Transactions Report
From 2026, companies whose controlled transactions with related parties exceed EUR 250,000 in a reporting year are required to file a new structured report with the Latvian SRS.
Check whether you are ready - fill in an identical copy of the SRS EDS form, and REMPE experts will assess whether the report has been prepared correctly.
The test is built as a copy of the SRS EDS form “Kontrolēto darījumu pārskats”. A password is required to access it.
What is the Controlled Transactions Report?
As of 1 January 2026, transfer pricing documentation is supplemented with a new document - the controlled transactions report - which must be filed with the State Revenue Service (SRS) via EDS.
EUR 250,000
The controlled-transaction threshold with related parties per reporting year, above which filing the report becomes mandatory.
31 Dec 2026
Deadline for the first report - for the reporting year starting in 2025 (within 12 months of the company’s reporting year-end).
SRS EDS
The report is filed electronically via the EDS form “Kontrolēto darījumu pārskats”.
For failing to file the report or providing incomplete information, the SRS may impose a penalty of up to 1% of the controlled-transaction volume, but no more than EUR 100,000. The SRS may also make transfer pricing adjustments, assessing additional tax, penalties and late-payment charges.
Why do you need to prepare before filling in the report?
At first the report may seem simple, but for each transaction you must state the transfer pricing method, the comparable data source, the tested party, the arm’s-length range or point and the financial indicator used. This information can be stated on a sound basis only after a detailed transfer pricing analysis.
Complex information
For each transaction partner, transaction type and direction you must state the appropriate tested party, the transfer pricing method, the comparable indicator and result, and the arm’s-length range - hard to complete correctly without prepared documentation.
Tied to documentation
In essence, the report is a summary of the results of a transfer pricing analysis.
High penalties
For failing to file the report or providing inaccurate information, the SRS may impose high fines, so before filing it is important to make sure the report has been completed correctly.
How the REMPE check tool works
1
Get a password
Request an access password on this page or by writing to info@rempe.lv. Use it to open the test environment.
2
Complete the report
Fill in a copy of the controlled transactions report that fully matches the SRS EDS form.
3
We review it
If you agree (at the end you will be able to choose whether or not to send us your data), REMPE transfer pricing experts will assess your completed report and tell you whether it has been prepared correctly and in line with the requirements.
What happens to your data?
- All entered data stays only in your browser.
- The information is not stored on REMPE servers and is not shared with third parties.
- You can download the report as an EDS-submittable XML file or print it - everything happens on your device.
- REMPE experts only see your data if you choose to share it for review (at the end you will be able to choose whether or not to send us your data).
Enter the password to open the test
If you already have an access password, enter it below. If not - click “Request a password” or write to info@rempe.lv.
No password yet?
