Tunisia: Deadline for Country-by-Country Reporting (CbCR) for 2024
Companies established in Tunisia that are subject to the Country-by-Country Reporting (CbCR) obligation must submit their declarations for the 2024 fiscal year by December 31, 2025, at the latest. This announcement was made by the Ministry of Finance through an official notice published by the General Directorate of Taxes (DGI).
Background
This obligation is part of the implementation of Article 17 ter of the Code of Tax Rights and Procedures (CDPF), which governs the tax reporting of multinational enterprise groups operating in Tunisia. The goal is to strengthen tax transparency and facilitate the automatic exchange of information between tax authorities, in accordance with international standards promoted by the OECD.
Eligible Companies
According to the DGI, the following companies are required to submit the Country-by-Country Report:
- Companies that are the ultimate parent entity of a multinational enterprise group
- Companies established in Tunisia that are part of a multinational group, under certain specific conditions, such as:
- When the parent company is established in a jurisdiction that does not require the submission of the CbCR
- When the parent company is established in a jurisdiction that is not on the list of countries that have concluded an agreement with Tunisia allowing for the automatic exchange of this declaration
Submission Procedure
The submission of the CbCR is done exclusively online through the official tax administration portal jibaya.tn, in the "Country-by-Country Report" section. Companies must comply with the XSD schema and technical specifications published on the same platform, which are essential conditions for the declaration to be accepted.
Designation of a Single Entity
In the presence of two or more constituent entities of the same multinational group resident in Tunisia, a single entity can be designated to ensure the local submission of the CbCR. The other entities must then notify the tax administration of this designation through the dedicated platform. This measure aims to avoid duplicates and simplify declarative obligations within the same group.
Access to the Submission Platform
Access to the submission and notification platform is conditional upon possession of an electronic authentication certificate (DigiGO). The tax administration strongly recommends that companies check the validity of this certificate before starting the procedures to avoid any technical blockages as the deadline approaches.
