Slovenia: Proposal for more specific requirements for CbC reporting

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The Slovenian Ministry of Finance on 19 April 2017 issued a proposal to amend the rules for the application of the Tax Procedures Act. The proposal provides more specific requirements for CbC reporting.

In addition the proposal would introduce CbC notification requirements that should be submitted in addition to the CIT return for the relevant financial year. The registration form is published on the website of the tax authorities. Also the proposal is supplemented by an Annex which provides an overview of all the items contained in the CbC report, their definitions and whether or not they are compulsory.

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