{"id":15065,"date":"2026-05-06T15:13:41","date_gmt":"2026-05-06T18:13:41","guid":{"rendered":"https:\/\/ar.andersen.com\/transfer-pricing-in-brazil-key-obligations-for-companies-with-covered-operations-insights\/"},"modified":"2026-05-06T15:15:28","modified_gmt":"2026-05-06T18:15:28","slug":"transfer-pricing-in-brazil-key-obligations-for-companies-with-covered-operations-insights","status":"publish","type":"post","link":"https:\/\/ar.andersen.com\/en\/transfer-pricing-in-brazil-key-obligations-for-companies-with-covered-operations-insights\/","title":{"rendered":"Transfer Pricing in Brazil: key obligations for companies with covered operations | Insights"},"content":{"rendered":"\n<p>The Brazilian Transfer Pricing regime, aligned with the <strong>arm&#8217;s length<\/strong> principle and OECD standards, raised the level of documentary requirements and economic support for multinational companies and groups with operations in Brazil.<\/p>\n\n<p>For fiscal year 2025, the <strong>July and October 2026<\/strong> maturities will be particularly relevant. In this context, anticipating the review of obligations, documentation and internal processes can be key to reduce risks and contingencies. <\/p>\n\n<p><strong>Access the complete presentation with the main points to review:<\/strong> <a href=\"https:\/\/ar.andersen.com\/wp-content\/uploads\/2026\/05\/Precios-de-Transferencia-en-Brasil_Andersen-Argentina-3.pdf\">click here<\/a><br\/><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h4 class=\"wp-block-heading\"><br\/>A new standard for Transfer Pricing in Brazil<\/h4>\n\n<p>The evolution of the Brazilian regime introduced a relevant change in the way companies must analyze and document their controlled transactions.<\/p>\n\n<p>Compliance is no longer limited to submitting information within a certain period of time. It also requires demonstrating that transactions with related parties, or with entities subject to special rules, are adequately identified, documented and supported by market criteria. <\/p>\n\n<p>This involves reviewing not only the existence of formal documentation, but also the consistency between contracts, accounting records, tax treatment, methods applied and economic analysis.<\/p>\n\n<h4 class=\"wp-block-heading\"><br\/>Which companies should pay attention?<\/h4>\n\n<p>Transfer Pricing rules in Brazil can reach Brazilian companies that carry out operations with:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Related parts.<\/li>\n\n\n\n<li>Entities located in low or no-tax jurisdictions.<\/li>\n\n\n\n<li>Entities under privileged tax regimes.<\/li>\n\n\n\n<li>Intragroup services.<\/li>\n\n\n\n<li>Intangible assets.<\/li>\n\n\n\n<li>Financing.<\/li>\n\n\n\n<li>Commodities.<\/li>\n<\/ul>\n\n<p>A relevant point is that not only traditional transactions between related parties should be reviewed. Some transactions with third parties located in low tax jurisdictions or under privileged tax regimes may also be covered and require identification, documentation and reporting. <\/p>\n\n<h4 class=\"wp-block-heading\"><br\/>July and October 2026: key dates for fiscal 2025<\/h4>\n\n<p>For fiscal year 2025, the main obligations are concentrated at two points in time in calendar 2026.<\/p>\n\n<p>In <strong>July 2026<\/strong>, companies will have to pay attention to the presentation of the <strong>ECF<\/strong>, including the blocks linked to Transfer Pricing. This obligation may include information on controlled transactions and eventual adjustments. <\/p>\n\n<p>In <strong>October 2026<\/strong>, will be the reference deadline for the submission of the Transfer Pricing technical documentation, including the <strong>Local File \/ Local File<\/strong> and the <strong>Global File \/ Master File<\/strong>, where applicable.<\/p>\n\n<p>In addition, certain commodities transactions may require monthly obligations through the <strong>Commodities Transactions Registry -RTC-,<\/strong> applicable to certain import and export transactions.<\/p>\n\n<h4 class=\"wp-block-heading\"><br\/>What documentation may apply?<\/h4>\n\n<p>Companies with covered operations should evaluate which documentation is applicable according to their profile, volume of transactions and group structure.<\/p>\n\n<p>Among the main duties are:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>ECF<\/strong><br\/>Tax report with information related to controlled transactions.<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Local File \/ Local File<\/strong><br\/>Documentation supporting the operations of the Brazilian entity, the method applied and the corresponding economic analysis.<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Global File \/ Master File<\/strong><br\/>Document that presents the global Transfer Pricing policy of the multinational group, its structure and main guidelines.<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Country-by-Country Report \/ CbC Report<\/strong><br\/>May apply to certain multinational groups based on their consolidated revenues.<\/li>\n<\/ul>\n\n<p>The applicable documentary thresholds must also be considered. In general terms, <strong>Local File<\/strong> can be full, simplified or not applicable depending on the amount of controlled transactions. The reference threshold is <strong>R$ 15 million<\/strong>, while the <strong>full Local File<\/strong> applies from <strong>R$ 500 million<\/strong>.  <\/p>\n\n<h4 class=\"wp-block-heading\"><br\/>Operations requiring further support<\/h4>\n\n<p>Some transactions usually require more analysis and documentary evidence due to their complexity or level of tax exposure. Among them, the following stand out: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Commodities<\/strong><br\/>Requires validation of aspects such as source of quotation, pricing date, Incoterms, contractual conditions and consistency between contract, RTC and Local File.<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Intra-group services<\/strong><br\/>Must have evidence of effective provision, benefit received by the receiving entity and remuneration aligned with market conditions.<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Financing and intangible assets<\/strong><br\/>These are transactions that, due to their nature, may require more technical and documentary support within the Transfer Pricing analysis.<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Transactions with jurisdictions with low or no taxation or privileged tax regimes<\/strong><br\/>They must be identified, documented and reported, considering the counterparty, the applicable framework, the contractual conditions and the pricing policy adopted.<\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\"><br\/>Risks and penalties: why anticipate them?<\/h4>\n\n<p>Lack of adequate documentation can generate tax and financial exposure. The risk is not only in not submitting information, but also in submitting late, with incomplete, inaccurate or insufficient data to defend the policy applied. <\/p>\n\n<p>Penalties may vary depending on the type of non-compliance and include penalties for:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Delays in presentation.<\/li>\n\n\n\n<li>Incomplete, inaccurate or omitted information.<\/li>\n\n\n\n<li>Documentation submitted in disagreement with the applicable requirements.<\/li>\n<\/ul>\n\n<p>In certain cases, penalties may be between <strong>0.2% and 3%<\/strong>, calculated on the taxpayer&#8217;s gross income or on the consolidated income of the multinational group.<\/p>\n\n<p>Therefore, an early review makes it possible to identify applicable obligations, validate available documentation, detect inconsistencies and reduce contingencies prior to maturity.<\/p>\n\n<h4 class=\"wp-block-heading\"><br\/>What should companies review?<\/h4>\n\n<p>Before the 2026 maturities, it is advisable to evaluate:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Whether the company is covered by the Brazilian Transfer Pricing regime.<\/li>\n\n\n\n<li>What documentation to prepare.<\/li>\n\n\n\n<li>If there are outstanding monthly obligations, especially related to commodities.<\/li>\n\n\n\n<li>If the applied methods are sufficiently supported.<\/li>\n\n\n\n<li>Whether tax, accounting and contractual information is consistent.<\/li>\n\n\n\n<li>If there are adjustments or documentary aspects that should be anticipated before the presentation.<\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\"><br\/><em>A coordinated solution between Argentina and Brazil<\/em><\/h4>\n\n<p>In the face of increasing international tax scrutiny, <strong>Andersen Argentina and <a href=\"https:\/\/www.rolim.com\/\" data-type=\"link\" data-id=\"https:\/\/www.rolim.com\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Rolim Goulart Cardoso<\/a><\/strong> provide a coordinated approach to assist multinational companies and groups with operations in Brazil in transfer pricing planning, compliance and dispute resolution.<\/p>\n\n<p>This approach combines local technical knowledge, regional coordination and experience aligned with international standards, accompanying clients in the review of their policies, documentation and processes.<\/p>\n\n<p><strong>Transfer Pricing Compliance begins prior to expiration.<\/strong><\/p>\n\n<p>For the main points to review, access the complete presentation: <a href=\"https:\/\/ar.andersen.com\/wp-content\/uploads\/2026\/05\/Precios-de-Transferencia-en-Brasil_Andersen-Argentina-3.pdf\">click here<\/a>.<\/p>\n\n<p>Andersen can assist you in the review of your obligations, documentation and processes related to Transfer Pricing in Brazil. <br\/><br\/><strong>Our team is at your disposal to answer your questions and evaluate the scope of your operations.<br\/><\/strong><br\/><strong>Julieta Firpo<\/strong><br\/>Transfer Pricing Partner<br\/><a href=\"mailto:mailto:julieta.firpo@ar.Andersen.com\">julieta.firpo@ar.Andersen.com<\/a><\/p>\n\n<p><strong>Gast\u00f3n Yoma<\/strong><br\/>Transfer Pricing Manager<br\/><a href=\"mailto:Gaston.Yoma@ar.Andersen.com\">gaston.yoma@ar.Andersen.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Brazilian Transfer Pricing regime, aligned with the arm&#8217;s length principle and OECD standards, raised the level of documentary requirements and economic support for multinational companies and groups with operations in Brazil. For fiscal year 2025, the July and October 2026 maturities will be particularly relevant. In this context, anticipating the review of obligations, documentation [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":13987,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[95,94],"tags":[],"class_list":["post-15065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights-en-2","category-precios-transferencia-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/posts\/15065","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=15065"}],"version-history":[{"count":2,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/posts\/15065\/revisions"}],"predecessor-version":[{"id":15069,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/posts\/15065\/revisions\/15069"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/media\/13987"}],"wp:attachment":[{"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=15065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=15065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=15065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}