San Marino has published Delegated Decree No. 18 of 25 January 2019, which provides for the introduction of Country-by-Country (CbC) reporting requirements. This includes that for reporting fiscal years beginning on or after 1 January 2019, MNE groups meeting the standard EUR 750 million consolidated group revenue threshold in the previous year will need to submit a CbC report in San Marino by 31 December following the reporting fiscal year.
The reporting requirement primarily applies for …