In Ukraine, the procedure for transfer pricing has been systematized.
Published 2025년 10월 7일
Tridge summary
As of October 1, 2020, Law of Ukraine No. 4536-IX came into effect, clarifying the procedure for applying the term "quoted prices" in transfer pricing. This was reported by the State Tax Service of Ukraine, as reported by APK-Inform.
"The document specifies that this term is used to control transactions with raw materials for reporting periods starting from January 1, 2021. That is, no new rules have been introduced – it is only a systematization of the already effective approach," the department clarified.
In particular, the specified law clarifies that:
- special rules for the application of quoted prices for transactions with raw materials are in effect from 2021;
- for periods before 2021, the general provisions of the Tax Code of Ukraine regarding priority methods of transfer pricing and acceptable sources of information are applied.
"Such changes are aimed at unifying approaches and increasing predictability in the regulation of controlled transactions with raw materials," the message emphasizes.
"The document specifies that this term is used to control transactions with raw materials for reporting periods starting from January 1, 2021. That is, no new rules have been introduced – it is only a systematization of the already effective approach," the department clarified.
In particular, the specified law clarifies that:
- special rules for the application of quoted prices for transactions with raw materials are in effect from 2021;
- for periods before 2021, the general provisions of the Tax Code of Ukraine regarding priority methods of transfer pricing and acceptable sources of information are applied.
"Such changes are aimed at unifying approaches and increasing predictability in the regulation of controlled transactions with raw materials," the message emphasizes.
Original content
As of October 1, 2020, Law of Ukraine No. 4536-IX came into force, clarifying the procedure for applying the term "quoted prices" in transfer pricing. This was reported by the State Tax Service of Ukraine, as reported by APK-Inform. "The document specifies that this term is used to control transactions with raw materials for reporting periods starting from January 1, 2021. That is, no new rules have been introduced – it is only a systematization of the already existing approach," the department clarified. In particular, the specified law clarifies that: - special rules for the application of quoted prices for transactions with raw materials have been in effect since 2021; - for periods before 2021, the general provisions of the Tax Code of Ukraine ...
Source: Agravery
Would you like more in-depth insights?
Gain access to detailed market analysis tailored to your business needs.
Related market data
What to read next
Read more relevant content
By clicking “Accept Cookies,” I agree to provide cookies for statistical and personalized preference purposes. To learn more about our cookies, please read our Privacy Policy.