The European Commission has released updated documentation dated 24 July 2026 for its public CbC reporting taxonomy and report generator reflecting Implementing Regulation (EU) 2024/2952 and its 5 May 2026 corrigendum. 

RF Report

The European Commission has updated its Public Country-by-Country (CbC) Reporting Taxonomy project, originally launched in 2025 to support the preparation of public CbC reports. Following a review initiated in January 2026, the Commission has released updated technical documentation dated 24 July 2026 to assist report preparers, software developers, and IT teams.

The taxonomy and the report generator are now available along with all related guidance on how to use them.

Public country‑by‑country reporting taxonomy

This document is the core pCbCR taxonomy file in all EU languages. It is structured with all the elements that are needed to be tagged when creating an iXBRL report. Fully supports the creation of the iXBRL in xHTML format using the developed report generator.

Public country‑by‑country reporting taxonomy documentation

This document outlines the architecture and content of the pCBCR taxonomy and details the XBRL features implemented within it. It is intended primarily for reporting entities (preparers) and software developers or IT depts. providing solutions enabling the creation of iXBRL reports on income tax information.

The pCBCR Taxonomy and its accompanying documentation reflect Implementing Regulation (EU) 2024/2952, as published in the Official Journal of the European Union on 2 December 2024, and the corrigendum published on 5 May 2026. Any following amendments, corrections, or other modifications to Implementing Regulation (EU) 2024/2952 may not be incorporated into the pCBCR Taxonomy and accompanying documentation or be incorporated with significant delay. Users/preparers should always consult the latest version of the regulation in the Official Journal and the related national laws, requirements or instructions for reporting purposes.

Public country‑by‑country reporting iXBRL reporting manual

This is the guidance for preparers of the pCbC reports and IT departments/software firms on specific technical issues related with preparation of an iXBRL report on income tax information, with the use of the developed pCBCR taxonomy.

The purpose of this document is to guide preparers and IT departments/software firms on specific technical issues related to the preparation of an iXBRL report on income tax information, with the use of the pCBCR Taxonomy, to foster a standardised and coherent approach for the preparation of reports on income tax information in conformity with the electronic format prescribed by the Implementing Regulation (EU) 2024/2952.

Public country‑by‑country reporting report generator

The package contains a folder with the excel‑based (template) tool developed for the generation of the iXBRL pCbC report in the required xHTML format, a short how‑to‑use guidance (readme file) and the taxonomy files in all  EU languages that support the creation of the iXBRL report in xHTML format and the common layout laid down in Implementing Regulation (EU) 2024/2952.

Public country‑by‑country reporting report generator documentation

This document describes the pCBC Report Generator developed under the pCBCR project. The generator supports the preparation of public country-by-country (CBC) reports in a structured electronic format based on the pCBCR XBRL taxonomy and the common template laid down in Implementing Regulation (EU) 2024/2952. It is intended to support undertakings in producing pCBC reports that are consistent with the regulatory template and that can be processed using XBRL-enabled tools.

The document combines a technical description of the generator with a user manual. It explains how the generator is designed and implemented, how it is installed and configured, how pCBC information is entered and validated, and how the resulting iXBRL report is interpreted. The content is aligned with the other pCBCR project deliverables and focuses on the practical application of those materials within the generator.