According to an update from the OECD, Serbia signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 4 March 2025. Serbia's CbC reporting requirements apply from 1 January 2020 for MNE groups meeting a consolidated group revenue threshold of EUR 750 million, with reports due within 12 months following the end of the reporting fiscal year.