Transfer pricing documentation

Commercial companies and permanent representative offices (including non-resident Latvian affiliates) having net turnover exceeds EUR 1 430 000 in the reporting year and the total value of transactions with related parties exceeding EUR 14 300 per year must prepare a transfer pricing. However, we emphasize that also companies that do not fulfil the above criteria might be requested by the State Revenue Service to provide a justification that prices in transactions with related parties are in line with the market price principles. We offer a transfer pricing risk assessment for your company, as well as assist in the preparation of transfer pricing documentation in accordance with applicable regulations.

Please feel free to contact Kristine Erele, senior tax advisor at Leinonen by e-mail: or phone: +371 67 323 901 or fill out our contact form and we will get in touch with you!

We will be glad to meet you and discuss your questions and expectations!

High Quality Accounting and Tax Advising

Serving an increasing number of international clients in Latvia

Since opening in 1995 we have successfully guided many foreign entities through the ups and downs of the business environment in Latvia. Professionally operating in accounting, tax planning, payroll management and business advisory. Leinonen Latvia will give you the services of an international accounting firm while maintaining the personal touch of a reliable friend. We are there when you need us and we offer you the full support you should expect from a partner.

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We issue Leinonen Latvia monthly overview on accounting and taxation news in Latvia.

We are ISO 9001 Certified Partner

Leinonen Latvia has achieved ISO 9001:2015 
certificate of quality by Bureau Veritas. It assures high quality standards of accounting and tax advisory services
that we provide to our customers. Read more 

ISO 9001:2009 certificate PDF 


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