December 31, 2025 is last day to submit the CbC Reports

Submission of the Country-by-Country Reports of the International Group of Companies (CbC) for taxpayers whose fiscal year ends on December 31, 2024 continues until December 31, 2025.

46 CbC Reports have already been submitted to the Tax Service as of December 29, 2025. Of these, 40 reports were received from taxpayers whose parent companies are residents of other jurisdictions.

We draw the attention of taxpayers who submit the CbC Report via the Electronic cabinet:

- special characters, including double quotes, are prohibited;

- it is not possible to submit the CbC Report package containing more than 99 attachments.

If the CbC Report contains more than 99 attachments, it is recommended to use other software products. They must comply with the established formats and technical requirements for the formation and submission of electronic reporting to the State Tax Service.