---
title: "First Steps in CbCR"
description: "This guide describes the individual steps required to create your Country-by-Country (CbC) reports. The steps should be completed in the order given, once per reporting period."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/cbc-reporting/first-steps-in-cbcr
language: en
last_updated: 2026-06-01
---
# First Steps in CbCR

## Overview

This guide describes the individual steps required to create your Country-by-Country (CbC) reports. Complete the steps in the order given, **once per reporting period**.

The **Country-by-Country-Reporting (CbCR)** sub-module covers three **reporting obligations** using the same workflow and data:

- **Regular CbCR** — XML submitted to the tax authority for exchange between tax authorities
- **Public CbCR (EU)** — public disclosure under EU Directive 2021/2101
- **Public CbCR (Australia)** — public disclosure under Australian pCbCR rules

A single calculation produces all three reports from the same data collection. After reviewing the results of a first snapshot, you can still make corrections — for example, decide which information to omit in the public report, or add explanations for material discrepancies between tax paid and tax accrued. Then create the final snapshot for transmission.

{% process-steps %}
{% process-step title="Configuring the Basic Settings in Tax Administration" %}
Before you start a Country-by-Country Report, set up the foundation that every later step relies on.

In the **Tax Administration** module, complete the **user configuration** and the **master data**.
{% /process-step %}
{% process-step title="Configuring the Period Creation in Income Taxes" %}
Next, create the reporting period that holds all the data for your Country-by-Country Report.

In the **Income Taxes** module, open **Master Data | Periods**. On the **Overview periods** page, click **Create**. The **Period creation** wizard guides you through three steps:

**Step 1**

Under **For which purpose you want to create the period?** select **Country-by-Country-Reporting**.

**Step 2**

Enter a **Name**, set an **End of Period (YYYY-MM-DD)**, and select a **Prior period** to copy from. To start from the latest default configuration without inheriting from another period, leave **Prior period** at **---**.

**Step 3**

Configure the copy options:

- **Master Data/Tax calculation - Copy based on** — select the period that supplies the master data and tax-calculation settings.
- **Questionnaire (incl. Pillar 2 & CbCR) - Copy based on** — select the period that supplies the questionnaire content. Use the check boxes **with transaction data, with master data, with milestones for yearly reporting,** and **with milestones for quarterly reporting** to control exactly what is copied.
{% /process-step %}
{% process-step title="Enriching the Data" %}
Once the period exists, populate it with the financial and master data for each constituent entity.

In **Country-by-Country-Reporting | Cockpit | Import**, populate the reporting data for the constituent entities (CEs) using one of the available import options:

- **Income Taxes** — import financial data from the **Income Taxes** module.
- **Questionnaire Value Transfer** — transfer values from the questionnaire.
- **External** — import financial data from an external source, such as a CSV from the consolidated or statutory financial statements.
- **Copy from Questionnaire** — reuse values from another period. This method is typically used for master data such as CE classifications and business activities, and can optionally cover the annual financial data as well.

To track progress across all CEs, navigate to **Country-by-Country-Reporting |** **Cockpit | Status Monitoring**.
{% /process-step %}
{% process-step title="Collecting Group Data" %}
With the entity data in place, complete the group-level information that applies to the MNE Group as a whole.

In **Country-by-Country-Reporting | Group Data Collection**, complete the group-level information and any additional information. The form is grouped into the following sections:

- **General Group Information** (CbC-0.1 to CbC-0.4): Name of the MNE Group, Start Date and End Date of the Reporting Fiscal Year, Ultimate Parent Entity
- **CbC-Report Information** (CbC-0.5 to CbC-0.7): Receiving Country, Transmitting Country, Report Due Date
- **Entity Role Information** (CbC-0.10 to CbC-0.12): Reporting Entity, Reporting Role, AuthTaxNumber MNU
- **Germany-specific extension for reporting to BZSt** (CbC-0.15 to CbC-0.17): BZSt Number, Account ID, Processing type (Verarbeitungslauf)
- **Warning** (CbC-0.20): a narrative field for diverging fiscal years and similar notes

If a public report is required, also complete the public-reporting fields in the same form:

- **Public CbC Report Information** (to pCbCR-1.4)
- **Australia specific extension for public reporting** (AUS-1.1 to AUS-2.1, plus the AUS-2 statement on approach to tax)
- Below the form, the following supporting sections appear:
 - **Additional information** — lists any existing additional-information entries. To add a new entry, select **Add additional information** at the top of the form.
 - **Omitted information** — lists any existing omitted-information entries. To add a new entry, select **Add/omit public information** at the top of the form.
 - **Explanations for material discrepancies between income tax paid and accrued** — lists explanations for material discrepancies between income tax paid and accrued. To add a new entry, select **Add material discrepancy explanation** at the top of the form.

You can complete the **Omitted information** and the **Explanations for material discrepancies** later, after reviewing the first validation results (see step 7).
{% /process-step %}
{% process-step title="Reviewing and Confirming Entity Data" %}
Before you calculate, make sure the entity data is correct and complete.

Depending on the operating model, the group department reviews and adjusts the entity data centrally in the **Entity Data Collection** folder, or the entities themselves confirm and enter their data via role-based access to their own CEs. To document adjustments and support the review, add comments and file attachments to the relevant CE.
{% /process-step %}
{% process-step title="Performing the Calculation" %}
When the data is ready, generate a snapshot that consolidates it into the reporting tables.

In **Country-by-Country-Reporting |** **Calculation | Home**, click **Perform Calculation**. On the form that opens, fill out the following fields to create a snapshot:

- **Name**
- **XML Schema for Report**
- **Currency**
- **Public CbCR (EU)** — select to include the EU public-reporting scope in the snapshot
- **Public CbCR (Australia)** — select to include the Australian public-reporting scope in the snapshot
- **Comment** (optional)

To start the calculation, click **Perform Calculation**. A single calculation produces all selected reporting scopes from the same data collection in one snapshot.

To review the calculated data, use the read-only sub-areas under **Calculation**: **Group Data**, **Table 1**, **Table 2**, and **Table 3,** as well as **Public CbCR (EU)** and **Public CbCR (Australia)** if included in the snapshot.
{% /process-step %}
{% process-step title="Evaluating the Calculation" %}
After the calculation runs, check the snapshot for validation issues and correct the data if needed.

In **Country-by-Country-Reporting | Calculation | Home** all snapshots for the selected period appear in a table. To open the validation results, click the **Show validation results** icon () next to the snapshot you want to review. Use the buttons at the top of the page to download the report files:

- **Download Report** — the validation report
- **Download XML** — the regular CbCR XML
- **Download ELMA XML** — the ELMA-wrapped XML used for German submission
- **Download XML source file** — the underlying source file
- **pCbCR XML (EU)** — the EU public-reporting XML
- **pCbCR XML (AUS)** — the Australian public-reporting XML

Use the **Validation results for the calculation** table to validate the calculation.

Use the downloads as a test to surface any remaining validation issues.

If validation surfaces issues, correct the data and run a new calculation:

**Step 1**

Return to **Group Data Collection** or **Entity Data Collection**.

**Step 2**

Adjust the data. For example, correct the group or entity data flagged by validation, decide which information to omit in the public report, or add explanations for material discrepancies.

**Step 3**

Return to **Calculation | Home**.

**Step 4**

Perform a new calculation.

Once you have corrected the issues, the new snapshot is ready for transmission.
{% /process-step %}
{% process-step title="Transmitting the Reports" %}
Once the snapshot passes validation, submit the reports to the relevant authorities.

In **Country-by-Country-Reporting | Transmission | Home**, click **Start transmission**. The **CbCR Transmission** dialog opens with the following fields:

- **Reporting regime** — select **Tax CbCR** or **Public CbCR**
- **Jurisdiction** — taken from the snapshot (for example, DE).
- **Snapshot** — select the snapshot to transmit.
- **Report type**— select **New Filing** or **Deletion**.

To submit, click **Start**. Depending on the receiving country and the transfer partner, the system either submits the report through the automatic interface or makes a download-ready file available for manual submission.
{% /process-step %}
{% /process-steps %}