Country By Country Reporting Notification Form

In detail

The CbCR Notification Form must be submitted via the Internet Tax Office by Multinational Enterprise (MNE) Groups with consolidated group revenues equal to 750 million Euros or more according to the consolidated financial statements of the fiscal year preceding the reporting period, by the end of the 6th month following the reporting period.

In this context, the deadline for submitting the CbCR Notification Form via the Internet Tax Office by taxpayers within the scope for the 2024 fiscal year (01.01.2024-31.12.2024) is June 30, 2025.

Taxpayers with a special accounting period starting after January 1, 2024, who are required to submit CbCR notification, must submit the notification by the end of the sixth month following the end of their fiscal year.

If the ultimate parent entity of the MNE Group is a resident entity in Türkiye, the notification must be submitted solely by the ultimate parent entity on behalf of the MNE Group.

If the ultimate parent entity or surrogate parent entity is a resident outside of Türkiye: The notification must be submitted by the entities resident in Türkiye on behalf of the MNE Group. In this case, one of the group members resident in Türkiye can make the notification on behalf of the MNE Group whose ultimate parent entity is not resident in Türkiye. In this situation, all MNE Group companies resident in Türkiye must be listed within the relevant notification form.

Due to potential year-to-year changes in the information contained in the notification, it should be assessed whether the information is valid for the reporting period, and any necessary updates should be made if applicable.