Italy: Postponed CbC deadline for first year of filing | KPMG Global
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Italy: Deadline for filing country-by-country reports postponed

Italy: Deadline for filing CbC reports postponed

The Italian tax agency on 11 December 2017 issued guidance (no. 288555) that officially postponed the filing deadline for the first year of application (2016) of country-by-country (CbC) reporting.


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New deadline

If a multinational enterprise (MNE) group’s tax year started on or after 1 January 2016 and ended before 31 December 2016, the deadline for filing the CbC report is 9 February 2018 (60 days after the date of the measure).


Read a December 2017 report (PDF 167 KB) prepared by the KPMG member firm in Italy that has been updated to reflect the new deadline

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