The deadline for filing Form 232 for the 2025 tax year (1 January to 31 December 2025) is 30 November 2026. The following transactions must be reported on this form:
- Transactions with the same related person or entity, where the total consideration for those transactions exceeds €250,000.
- Specific transactions, where the total amount of each type of such transactions in the tax period exceeds €100,000.
- Regardless of the amount involved, transactions of the same nature that are subject to the same transfer pricing method must also be reported where the total amount of such transactions exceeds 50% of the entity's turnover during the tax period.