Transfer-pricing threshold checker
Whether you must prepare transfer-pricing documentation, and whether country-by-country reporting reaches you.
Your group's figures never leave your device. This calculator runs entirely in your browser. Nothing you type is sent to us, logged, or stored — there is no server to send it to.
Your controlled transactions
Documentation is required from ₦300.0m.
Your group
Turn this off if your group's ultimate parent sits outside Nigeria.
Country-by-country reporting starts at ₦160.0bn.
Only relevant where the ultimate parent is outside Nigeria.
Enter the value of your controlled transactions on the left. We will tell you whether you must document them, and whether country-by-country reporting or a notification reaches you.
Three separate tests, not one
Documentation turns on the value of your controlled transactions and nothing else — a small company inside a huge group can still be required to document, and a large one with little intra-group trade may not be. Country-by-country reporting turns on the size of the group and where its ultimate parent sits: a Nigerian parent files the report, a Nigerian subsidiary of a foreign parent notifies who is filing it instead.
Being under the documentation threshold is not permission to price however you like. The arm's-length principle applies to the transaction regardless; the threshold only decides whether you must have the file ready.