A decree implementing the EU public country-by-country (CbC) reporting directive into domestic law was published in December 2024. Key provisions include:
- The provisions are largely aligned with the text of the EU directive.
- The “safeguard clause” was adopted, allowing in-scope groups to temporarily omit information for up to five years if disclosing it would cause significant competitive disadvantage, provided they can justify the omission.
- The website publication exemption exempts companies from publishing the report on their own websites if the report is already made publicly available to any third party in the EU, free of charge, on the website of the Slovenian commercial register.
- Public CbC reports are required to be translated into the Slovenian language.
- Entities in scope will have to submit the report to the Slovenian commercial register within 11 months of the balance sheet date, and the commercial register will have one month to make the report available to the public.
The new provisions apply to financial years beginning on or after June 22, 2024.
Read a January 2025 report prepared by the KPMG EU Tax Centre