Slovenia has published a decree to implement the EU public country-by-country (CbC) reporting under Directive (EU) 2021/2101 into its domestic legislation in December 2024.
Under the decree, public CbC reports must be translated into Slovenian. Companies are exempt from publishing the report on their websites if it is already freely available to any third party in the EU via the Slovenian commercial register’s website.
The decree also introduces the “safeguard clause”, allowing in-scope groups to omit information for up to five years if disclosure would cause a significant competitive disadvantage if they provide credible reports for its justification.
Eligible entities must submit their report to the Slovenian commercial register within 11 months of the balance sheet date. The register will have one month to publish the report and make it accessible to the public.
The new provisions will take effect for financial years starting on or after 22 June 2024.
