Slovenia has formalised the automatic exchange of Global Anti-Base Erosion (GloBE) information. Additional agreements cover crypto-asset reporting and CRS updates.
Slovenia has ratified several international agreements to strengthen tax transparency and financial governance. Regulation No. 15, published on 20 February 2026, confirms Slovenia’s participation in the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), signed in December 2025.
This agreement enables the automatic exchange of GloBE Information Returns, supporting the global minimum tax for large multinational enterprises.
The Gazette also details other measures which include the Multilateral Competent Authority Agreement under the Crypto-Asset Reporting Framework (CARF) to curb crypto-related tax evasion and updates to the Common Reporting Standard (CRS MCAA) for 2023.
The regulation entered into force on 21 February 2026.
GIR MCAA is designed to enable the automatic exchange of GloBE Information Returns between tax authorities and to reduce compliance costs for multinational enterprise (MNE) groups by allowing them to submit their GloBE information through a single, central filing system.
The GIR is a standardised return and consists of two parts, namely a General Section that provides general information about the MNE Group as a whole, including its corporate structure and a high-level overview of the application of the GloBE Rules to the MNE Group, as well as one or more Jurisdictional Sections reflecting the detailed application of the GloBE Rules and the QDMTT, where applicable, in respect of each jurisdiction where the MNE Group operates.
The portions of the GIR to be provided to each jurisdiction where the MNE Group is operating are multilaterally agreed as part of the Dissemination Approach and depend on the MNE Group’s structure and the rule order under the GloBE Rules.
