San Marino
Overview of CbC reporting requirements
San Marino has fully implemented the BEPS Action 13 (CbC reporting) minimum standard and meets all of the terms of references.
First reporting fiscal year: Commencing on or after 1 January 2019
Consolidated group revenue threshold: EUR 750 million
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
San Marino confirms that its rules have not changed and continue to be applied effectively. San Marino continues to meet all terms of reference.