Transfer-pricing audits produce more than €52.4m in findings

Finančná správa's Office for Selected Economic Entities says findings from transfer-pricing audits in 2026 have exceeded €52.4 million. The comparable total for all of 2025 was €11,170,564, so the authority calculates an increase of almost 370%.

Transfer-pricing reviews now account for more than 60% of the office's ongoing tax audits. In the first three quarters of 2026 it completed 20 corporate-income-tax audits; 18 of them, or 90%, resulted in findings. The authority attributes the result to risk analysis carried out before an audit begins.

Transfer pricing governs prices in transactions between related companies, which must reflect market conditions so profits cannot be shifted artificially between entities. The specialist office oversees Slovakia's largest taxpayers, including banks, insurers and companies with annual turnover above €40 million. These figures are reported by Finančná správa itself and are not an independent assessment of enforcement performance.