Benin transfer-pricing and reporting screen

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Who this applies to

Prepare a Benin cross-border related-party pricing and reporting screen in 2026. Article 45 allows indirect profit transfers through purchase/sale pricing or other means to be brought back into the accounts by comparison with independent conditions. Control includes majority capital/votes, actual decision power and common control. The dependence condition is not required for transfers to a privileged-tax-regime territory within article 30. No turnover safe harbour is inferred from the separate reporting thresholds. CGI 2026, art. 45 CGI 2026, art. 30

This job identifies required work and reconciles transactions. It does not produce a benchmark study, an advance pricing agreement, a completed annual return or a final CbCR filing.

Rates, bands and thresholds

Item	Rule and conditions	Official source
Annual TP declaration	Cross-border dependent/controlling enterprise with annual VAT-exclusive turnover OR gross assets at least FCFA 1 billion: electronic declaration by 30 April	CGI 2026, art. 470
Documentation at audit opening	Legal entity established in Benin with cross-border controlled transactions: own turnover/gross-assets threshold of FCFA 1 billion OR the direct/indirect majority-owned/majority-owning entity tests in article 543(2)	CGI 2026, art. 543
CbCR parent threshold	At least FCFA 492 billion prior-year consolidated VAT-exclusive turnover, plus article 471(1) consolidation and ultimate-parent conditions; not an automatic obligation for every local company	CGI 2026, art. 471
CbCR filing period	Electronic filing within 12 months of exercise close; local secondary/surrogate and systemic-failure rules are separate in article 471(2)–(4)	CGI 2026, art. 471
Information request in audit	Article 542 response: 30 days, extendable on reasoned request but no more than 45 days total; insufficient-response notice gives 8 days	CGI 2026, art. 542
Missing audit documentation	Article 543 formal notice can require completion within 8 days; keep primary transaction evidence as well as group/entity documentation	CGI 2026, art. 543

The base

1. Map counterparties, countries, legal/actual control and the transaction types. Screen privileged taxation against article 30 rather than treating an unrelated foreign supplier as automatically outside article 45. CGI 2026, art. 30 CGI 2026, art. 45
2. Reconcile each controlled goods, services, finance and intangible transaction to contracts, invoices, accounts, quantities and actual functions. Identify a supportable independent comparison; record adjustments needed. This Guide does not invent an accepted margin from a benchmark not obtained. CGI 2026, art. 45
3. Test the annual declaration using the entity's own turnover OR gross assets and cross-border control condition. Test documentation separately: an entity below its own threshold can still be caught through the majority participation tests. CGI 2026, art. 470 CGI 2026, art. 543
4. Screen CbCR separately. The primary filer needs all three article 471(1) conditions: consolidation responsibility, the prior-year group threshold, and no higher parent satisfying that participation condition. Check foreign-parent filing/exchange, designation and notified systemic failure under paragraphs 2–4 before concluding that a Benin subsidiary does or does not file. The current exchange list and operating instructions were not obtained; unresolved cases stay on hold. CGI 2026, art. 471
5. Produce a schedule listing counterparties, control evidence, jurisdiction, transaction totals, pricing evidence, own/group thresholds, annual-return decision, documentation decision and unresolved CbCR questions. Group/entity documentation does not replace invoices and individual supporting records. CGI 2026, art. 543

Deadlines and filing

The annual declaration is electronic and due by 30 April; article 470 delegates its content/format to a ministerial order. CbCR is electronic within the separate period above and uses its own prescribed model. Obtain the actual current form/schema, applicable exchange list and portal acceptance evidence before filing. No authenticated fields or schema were accessed. CGI 2026, art. 470 CGI 2026, art. 471

For audits, use the actual notice and the current law. LFR article 17 replaces the old on-site duration: two months where declared annual turnover does not exceed FCFA 2 billion, four months otherwise. For this test, declared annual turnover is the amount declared for any tax in any year under audit, including the current year; do not select only one favourable return or year. The four-month period can extend by four months for the listed technical/TP/exchange cases, with reasoned notice at least three days before expiry. This timing does not replace the separate article 542/543 document-response deadlines. LFR 2026, art. 17 CGI 2026, art. 542 CGI 2026, art. 543

Penalties and interest

Articles 470 and 471 refer to article 496. Its paragraph 6 describes a TP declaration but points to article 471, while article 470 is the annual TP declaration. This cross-reference needs legal confirmation before assigning a specific fixed fine to the annual return. Document the distinction rather than choosing an amount. Failure to provide audit documents also engages article 544 and the separate sanction provisions. CGI 2026, art. 470 CGI 2026, art. 471 CGI 2026, art. 496 CGI 2026, art. 544

Cross-border points

The pricing rule, annual return, audit documentation and CbCR are separate tests. A treaty or exchange arrangement must be checked on its own text. This Guide does not assert a complete treaty network or current CbCR exchange list. Foreign-service withholding and VAT are separate assessments in the cross-border and VAT Guides. CGI 2026, art. 45 CGI 2026, art. 471

Two worked examples that recompute

Reconcile a possible pricing adjustment. Hypothetical controlled purchases comprise 1,000 units at FCFA 12,000 each. Assume a defensible comparable independent price of 10,000 per unit has already been established on equivalent terms. The indicated excess expense is 2 million, to be examined under article 45. This is not a pre-approved benchmark or automatic agreed adjustment.

name: Controlled purchase comparison
inputs:
  units: 1000
  charged_unit_price: 12000
  supported_comparable_price: 10000
steps:
  recorded_cost: units*charged_unit_price
  comparable_cost: units*supported_comparable_price
  candidate_profit_addback: max(0,recorded_cost-comparable_cost)
expected:
  recorded_cost: 12000000
  comparable_cost: 10000000
  candidate_profit_addback: 2000000

The OR test changes the reporting decision. A cross-border controlled Benin enterprise has VAT-exclusive turnover of FCFA 900 million and gross assets of 1.2 billion. Turnover is 100 million below the annual-declaration threshold but assets are 200 million above it. The asset limb is sufficient for article 470; do not average or add the two measures. CbCR remains a separate question.

name: Turnover OR asset threshold screen
inputs:
  turnover: 900000000
  gross_assets: 1200000000
  threshold: 1000000000
steps:
  turnover_shortfall: max(0,threshold-turnover)
  asset_excess: max(0,gross_assets-threshold)
expected:
  turnover_shortfall: 100000000
  asset_excess: 200000000

Ask the client first

• Who controls each entity in law and in fact, and in which countries?
• What controlled transactions and independent-comparison evidence exist?
• What are own VAT-exclusive turnover, gross assets and majority participation facts?
• Who consolidates the group, and what is prior-year consolidated turnover?
• What foreign CbCR filings, exchange arrangements, designations or systemic-failure notices exist?
• Which current form, ministerial documentation order and actual audit notices are available?

Sources

Official source	What was actually read	Read on
DGI official CGI, 2026 edition	Articles 30, 45, 470–471, 496(6) and 542–544, including adjacent conditions in the extracted official text. The cover consolidates the original 2026 finance law, not the June rectifying law.	2026-11-01
Signed law 2026-10 of 24 June 2026	Tax provisions arts. 1–19 and final arts. 48–49, PDF pages 1–6 and 17 visually read; adjacent article 20 heading read. OCR of the whole capture is not a whole-law review.	2026-11-01

Not yet confirmed: current annual declaration format, documentation-order detail, benchmark selection for a live transaction, CbCR model/exchange list/secondary-filing application, exact annual-return fixed-fine cross-reference and authenticated submission; authenticated DGI portal screens, exact field identifiers and payment-confirmation workflow; later instruments not identified by the sources read; application to a particular taxpayer. Independent AI source review closed on 1 November 2026 for the bounded job (see the country README); no accountant has attested to this version.