The Cyprus Tax Department informs that the reporting deadline for submission of Country by Country Reporting for the year 2019 and the notifications for the year 2020 is as follows:
- For CbC reporting the deadline is the 31st of January 2021 rather than 31st of December 2020;
- For local CbC reporting due to the secondary filing mechanism (including Equivalent reporting) the deadline is the 31st of January 2021 rather than 31st of December 2020.