User guide «Country-by-Country Reporting»

Transcription

1 User guide «Country-by-Country Reporting» The Country-by-Country Report (hereafter CbCR ) is created and sent to the Luxembourg Tax Administration (hereafter ACD ) via the platform MyGuichet. This platform contains the specific procedure to create a CbCRs: ACD: Country-by-Country Reporting. Two possibilities are available in order to create your first CbCR: - Manually operated form of the procedure, or - Upload of an XML file which fills in the form automatically. The two procedures are described on the following pages: 1. Manually operated form 2. Upload of an XML file 3. Duplication 1

2 1. Manually operated form Please choose ACD: Country-by-Country Reporting in the procedures catalogue on MyGuichet by pressing Create. The relevant procedure for the CbCR opens: The first page to open is the information about the Proxy. If you agree, press Continue. The next page Reporting Entity reminds you about the applicable law. Please press Continue. 2

3 The following page requires information about the Reporting Entity. Please press Continue after providing at least the mandatory information. It is the last day of the Reporting Fiscal Year on which the CbCR is based. On the next page, please provide the contact details of the person that can be contacted by the ACD if needed. As the next step, please indicate the currency used for the financial information provided in the form. Please choose one currency in the drop-down list and press Continue. The next page allows you to provide information about every jurisdiction concerned. By pressing Add a Tax jurisdiction you are able to provide the required information jurisdiction by jurisdiction. Please note that the CbCR concerns a MNE Group and therefore, at least two jurisdictions have to be provided. 3

4 By pressing Add a Tax jurisdiction a new page opens. On this page, you have to provide the information regarding the first Tax jurisdiction which is always Luxembourg. Information regarding the selected tax jurisdiction The total of the Revenues (unrelated and related party) is calculated automatically. Update with mandatory fields TIN, Postcode and City Information regarding every entity in scope Allows providing additional entities which are related to the selected jurisdiction By pressing Add an entity, you can provide the information about another Entity related to the same Tax jurisdiction. 4

5 If you select «Other», you will be asked to provide additional information. Please note that this field is mandatory and has to be filled in in English. In case you tick off Other, please insert the additional information which is mandatory in this case in English. In case you provided information about an Entity that is not in scope, please press Delete Entity. However, if you provided all the Entities in scope for the concerned jurisdiction, please press Continue. The next page allows you to add an additional tax jurisdiction and provide the necessary information about the entities in scope. Please press Add a Tax Jurisdiction. 5

6 The tax jurisdiction is no longer predefined. You have to choose a tax jurisdiction from the dropdown list. Please note that by pressing «Delete this Tax jurisdiction» all the information about this jurisdiction and its entities will be deleted. Please note that the procedure for the tax jurisdictions is the same. In case, all relevant tax jurisdictions have been provided, please tick off All Tax jurisdictions are reported and press Continue. 6

7 The next page concerning Additional information opens. Please use this page to provide any information you consider helpful and necessary to understand the information provided. Please note that the information has to be provided in English. By pressing Continue a summary of the entered information pops up. This information can be modified by pressing back to entry at any stage of the report. If the information provided is correct and complete, please press Confirm the entry. Then, you can continue the process until the signature of the document. Please note that at this stage a draft version of your report is saved under your procedures. 7

8 On the following page press Next if you want to proceed with the signature and submission of the document to the LTA. Please choose your secured key. To continue, please press save to MyGuichet. You are now redirected to MyGuichet. Please note that your procedure has not yet been transmitted to the ACD. 8

9 This page allows you to edit the form by pressing Edit the declaration. If you are ready for the transmission of your procedure to the ACD, please press Send. The status of the document will change to transmitted. Please note that the status will change to Transmitted and received by the ACD once the LTA accepted your CbCR without restrictions. 2. Upload of an XML file The schema of the XML file which can be uploaded to MyGuichet is the following: - Schema XSD see document DAC4 Reporting - Example file: 9

10 TIN of the Reporting Entity Last day of the Reporting Fiscal Year RCS number Information with regard to the Reporting Entity Information with regard to the JSD LU - Update with Address path and mandatory fields for each Constituent Entity : CountryCode, Postcode and City Information with regard to the Constituent Entities in the JSD LU Additional information because «other» was selected (code CbC513). This information has to be provided in English. 10

11 11 Information with regard to JSD AT

12 Information with regard to Constituent Entities in the JSD AT If the TIN is unknown, please provide «NOTIN» Optional - Additional Information with regard to the CbCR itself. If no Additional information provided, please insert <OtherInfo/> Name of the MNE group Contact person in case of additional information concerning the CbCR In order to upload your file, please go to my procedures and select submit a completed document. 12

13 After selecting submit a completed document, the window to upload the file opens as shown below: Slide your file from your explorer to the window drop files here. Or, you press on drop files here your explorer opens and you can choose the relevant file for the upload. After this, the file appears on this page and you can press Next. Please note that you can always delete the uploaded file in case it is not the correct one. When you click on Next, your CbCR is filled in automatically. However, the declaration is not ready for submission yet. Please press on Continue the declaration. 13

14 The CbCR form opens and you can follow up the information step by step by pressing Continue and follow the same procedure as shown under point 1 until the signature. 3. Duplication In order to fill in the CbCR for the following years, you have the possibility to duplicate your procedure already submitted for the preceding year. This procedure can be updated according to that year s modifications. This functionality is available by accessing the procedure that has to be duplicated. This functionality is also available for the Country-by-Country Notifications. 14