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Our company has been working with EFM for the past ten years. We engage in the wholesale market of machinery in all regions of Greece. When we started our collaboration with EFM, Mr. Koliothomas and his associates, I can’t say that I didn’t have some reservations about whether outsourcing my company’s accounting department would work, because up to that time, I had a permanent employee in this position for 20 years.
Now, 10 years into our collaboration, I regret not having done this earlier. For me, EFM is today a valuable partner with deep knowledge and exemplary client service, both in tax consultancy subjects and in a great variety of other consultancy services.
I would like to warmly thank my valuable partner, Mr Thomas Koliothomas, and his entire team for what they do for me on a daily basis.

placeholder Stavros Passalis, Athens
Stavros Passalis, Athens
Wholesaler of machinery
EFM COVER TrainingServices Categories and Items of Intragroup Transactions for Documentation

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Categories and Items of Intragroup Transactions for Documentation


Catalog fields for documentation of intragroup transaction (Transaction Matrix)

  • Raw Materials
  • Products
  • Merchandise
  • Royalties
  • Trade Marks
  • Intangibles
  • Distribution Fees, marketing and advertising (TransMarketAdvFees)
  • Administrative Support
  • Financial Transactions
  • Assets Transfer
  • Technical Support
  • Leases
  • Storage
  • Research and Development (R&D)
  • Other Services
  • Funding – Debt Removal
  • Distribution costs (Cost Allocation Agreements)
  • Others

every one of them is optional and consists of the following fields:

  1. Purchase
  2. Sales

and these in turn have their optional attributes:

  1. Amount
  2. Method of documentation

In the above table must for every affiliated undertaking complete at least one of the fields – Amount of Purchase and Sales – accompanied mandatory from one of the 6 methods of documentation (Doc Method) that are described in the next table.

Methods of documentation

  1. CUP,
  2. RPM,
  3. CPM,
  4. TNMM,
  5. PSM,
  6. OTHER.

The field Amount is a decimal number with two decimal places.

Intragroup TransactionsChoose one of the following Intragroup Transactions categories

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