Build a Country-by-Country Report (CbCR / DAC4, XML)

Skill: Convert MNE group financial data into the CbC XML report (DAC4)

Region: European Union (EU-wide) Category: Tax — Country-by-Country Reporting (DAC4, Council Directive (EU) 2016/881; OECD BEPS Action 13) Does: Takes a multinational enterprise (MNE) group's per-jurisdiction financial and tax data and produces the Country-by-Country Report as the OECD CbC XML that the ultimate parent (or surrogate) files with its tax authority for automatic exchange across the EU and partner jurisdictions. Standard: Council Directive (EU) 2016/881 (DAC4) · OECD CbC XML Schema v2.0 & User Guide (BEPS Action 13)

CbCR applies to MNE groups with consolidated revenue ≥ €750 million. The report has three tables — Table 1 (per-jurisdiction financials), Table 2 (constituent entities + main activities), Table 3 (additional information) — encoded in the OECD CbC XML v2.0 schema. Filed within 12 months of the fiscal year-end; the EU also requires a separate public CbCR (Directive (EU) 2021/2101) which is a different, narrower disclosure. Confirm the active schema version before generating.

When this applies

• MNE group with consolidated group revenue ≥ €750m in the preceding fiscal year.
• Filed by the Ultimate Parent Entity (or a Surrogate Parent / local filing entity) in its residence jurisdiction.
• Annual, due within 12 months of fiscal year-end; a CbCR notification (filing entity/role) is usually due earlier.

Input data required

Document structure (CbC XML v2.0)

CBC_OECD (version="2.0")
├── MessageSpec (Ids, ReceivingCountry, ReportingPeriod, MessageTypeIndic CBC401/402)
└── CbcBody
    ├── ReportingEntity (Name, TIN, ReportingRole CBC701/702/703, ReportingPeriod, DocSpec)
    ├── CbcReports ...      (one per jurisdiction → Table 1)
    │   ├── DocSpec
    │   ├── ResCountryCode
    │   ├── Summary (Revenues Unrelated/Related/Total, ProfitOrLoss, TaxPaid, TaxAccrued,
    │   │            Capital, Earnings, NbEmployees, Assets — each with currCode)
    │   └── ConstEntities ... (Table 2: ConstEntity Name/TIN, IncorpCountryCode, BizActivities CBC50x)
    └── AdditionalInfo ...  (Table 3)

Calculation rules / logic

• Table 1 is aggregated per tax jurisdiction across all constituent entities resident there (not consolidated, not per-entity) using a consistent data source (consolidation pack, separate statutory accounts, or internal management accounts — disclose which in Table 3).
• Revenues Total = Unrelated + Related party revenues; intra-jurisdiction payments are excluded from revenues.
• NbEmployees on a full-time-equivalent basis; monetary amounts in a single currCode.
• Business activities use codes CBC501 (R&D) … CBC513 (other) with CBC512 requiring text in Table 3.
• MessageTypeIndic = CBC401 new data / CBC402 corrections; corrections reuse DocRefId/CorrDocRefId with DocTypeIndic OECD2/OECD3.

Worked example (one jurisdiction, outline)

<CBC_OECD version="2.0" xmlns="urn:oecd:ties:cbc:v2">
  <MessageSpec>
    <TransmittingCountry>FR</TransmittingCountry>
    <ReceivingCountry>FR</ReceivingCountry>
    <MessageType>CBC</MessageType>
    <ReportingPeriod>2025-12-31</ReportingPeriod>
    <MessageRefId>FR2026CBC0001</MessageRefId>
    <MessageTypeIndic>CBC401</MessageTypeIndic>
  </MessageSpec>
  <CbcBody>
    <ReportingEntity>
      <Entity><ResCountryCode>FR</ResCountryCode><TIN issuedBy="FR">123456789</TIN>
        <Name>Groupe Example SA</Name></Entity>
      <ReportingRole>CBC701</ReportingRole>
      <DocSpec><DocTypeIndic>OECD1</DocTypeIndic><DocRefId>FR2026CBC0001-RE</DocRefId></DocSpec>
    </ReportingEntity>
    <CbcReports>
      <DocSpec><DocTypeIndic>OECD1</DocTypeIndic><DocRefId>FR2026CBC0001-DE</DocRefId></DocSpec>
      <ResCountryCode>DE</ResCountryCode>
      <Summary>
        <Revenues><Unrelated currCode="EUR">80000000</Unrelated><Related currCode="EUR">20000000</Related><Total currCode="EUR">100000000</Total></Revenues>
        <ProfitOrLoss currCode="EUR">12000000</ProfitOrLoss>
        <TaxPaid currCode="EUR">3000000</TaxPaid>
        <TaxAccrued currCode="EUR">3200000</TaxAccrued>
        <NbEmployees>320</NbEmployees>
      </Summary>
      <ConstEntities><ConstEntity><Entity><ResCountryCode>DE</ResCountryCode><TIN issuedBy="DE">DE123456789</TIN><Name>Example GmbH</Name></Entity>
        <BizActivities>CBC503</BizActivities></ConstEntity></ConstEntities>
    </CbcReports>
  </CbcBody>
</CBC_OECD>

Validation checklist

• Group consolidated revenue ≥ €750m threshold met; ReportingRole (UPE/Surrogate/Local) correct
• Table 1 aggregated per jurisdiction, single currCode, all summary measures present
• Table 2 constituent entities with TIN and business-activity codes; Table 3 names the data source
• MessageTypeIndic/DocTypeIndic/DocRefId set; corrections reference CorrDocRefId
• Validates against CbC XML v2.0 XSD; filed within 12 months and notification lodged

Last updated: 2026-06-04 — confirm the active CbC XML schema version, business-activity codes, and your Member State's filing/notification rules (and the separate public CbCR under Directive (EU) 2021/2101) against current European Commission / OECD specifications before use.