Slovakia: Country-by-country reporting introduced in new government bill

Slovakia: CbC reporting introduced in government bill

The government of Slovakia introduced a bill to add a requirement for country-by-country (CbC) reporting as part of the Slovak domestic tax law. The bill has an effective date of 1 March 2017, once approved by Parliament and enacted into law.


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The bill includes provisions to amend and supplement Act no. 442/2012, and requires multinational entities (MNEs) with annual consolidated group revenue equal to or exceeding €750 million in the previous year to file a CbC report. The CbC report would be due no later than 12 months after the last day of the reporting fiscal year of the MNE group. 

Slovak entities would be allowed (or required) to act as surrogates in certain instances. Slovak entities of MNEs would have to inform the relevant tax office of their status. 


Read a December 2016 report [PDF 251 KB] prepared by the KPMG member firm in Slovakia

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