Slovenia publishes detailed rules on CbC reporting

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The Slovenian government on 16 June 2017 published the regulation on country-by-country (CbC) reporting in the Official Gazette (No. 30/2017) which came into force on 29 June 2017.

The Regulation provides a more detailed description of the rules on reporting requirements for the parent companies and the group companies subject to CbC reporting in Slovenia. The CbC reporting form is expected to be available in July 2017. In principle, the CbC reports must be submitted within 3 months after the end of the tax year as additional documents on the ordinary corporation tax return.

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