Different classes of shares in a SIA and the related tax considerations
2 July 2026
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 - complete it in a 1:1 copy, exactly as it appears in the SRS EDS, and REMPE experts will check whether the report is filled in correctly.
The test is a 1:1 replica of the SRS EDS form “Kontrolēto darījumu pārskats”. A password is required for access.
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.
The report must be filed by Latvian companies whose controlled transactions with related parties exceeded EUR 250,000 in the previous reporting year.
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 non-filing or incomplete information, the SRS may impose a penalty of up to 1% of the controlled-transaction volume (capped at EUR 100,000), as well as transfer pricing adjustments with additional tax, penalties and late-payment interest.
Why do you need to prepare before filling in the report?
The report looks simple, but for each transaction you must state the transfer pricing method, comparable data source, tested party, the arm’s-length range or point and the applied indicator. This information stems from a detailed transfer pricing analysis.
Complex information
For each transaction type and direction you must state the applied transfer pricing method, the comparable indicator and the arm’s-length range - hard to complete correctly without prepared documentation.
Tied to documentation
In essence, the report is a summary of your transfer pricing analysis results - errors or inconsistencies directly increase audit and adjustment risk.
High penalties
Non-filing or inaccuracies carry significant penalties, so it pays to confirm correctness in advance.
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 the controlled transactions report in a 1:1 copy that fully matches the SRS EDS form.
3
We review it
REMPE transfer pricing experts assess your completed report and tell you whether it is filled in 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, request one with the button or by writing to info@rempe.lv.
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