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Practical Handbook for Companies 2021

Country-by-country information (form 231)

For the tax periods starting on or after 1 January 2016, the entities referred to in Article 13.1 of RIS have the obligation to provide the country-by-country information under the terms set out in Article 14 of the said Regulation.

This information must be provided on the model 231 of Country by country information declaration - "Country by country" (CBC) approved for this purpose by Order HFP/1978/2016, of 28 December.