Greece: Guidelines for country-by-country reports - KPMG Global
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Greece: Guidelines for country-by-country reports

Greece: Guidelines for country-by-country reports

The Governor of the Independent Authority of Public Revenues (IAPR) issued long-awaited guidelines for implementing the requirements for country-by-country (CbC) reports.


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The CbC guidelines include measures concerning:

  • The competent authority for the receipt and automatic exchange of CbC reports
  • The submission procedures for the CbC report, with the first one due 31 December 2017 for groups having a tax year beginning within 2016 and ended before 31 December 2016
  • The submission procedures for filing a notification as to which entity will be filing the CbC report (the CbC notification)


Read a December 2017 report [PDF 709 KB] prepared by the KPMG member firm in Greece

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