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Croatia Extends CbC Reporting Deadline for First Year

19 January 2018

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Approved Changes

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Croatia

The Croatian Tax Administration published a notice on 16 January 2017 announcing that the deadline for the submission of Country-by-Country (CbC) reports for the 2016 reporting fiscal year has been extended to 28 February 2018 because the ePorezna portal for submission is still in the testing phase. Croatia's CbC reporting requirements are in line with OECD guidelines and EU requirements, including the standard EUR 750 million consolidated revenue reporting threshold. The deadline extension is generally not relevant for foreign parented groups, however, as Croatia's local non-parent filing requirements do not apply until reporting fiscal years beginning on or after 1...