---
title: "Group Data Collection"
description: "The Group Data Collection workspace contains general information on the group at large."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/cbc-reporting/group-data-collection-cbcr
language: en
last_updated: 2026-07-28
---
# Group Data Collection
## Overview
The **Group Data Collection** workspace contains general information about the multinational enterprise (MNE) group and the metadata required for the CbCR report. Most data in this workspace rarely changes; recurring updates focus on the start and end dates of the reporting fiscal year (CbC-0.2 and CbC-0.3), and on per-report additional information, omitted-information notes, and material-discrepancy explanations.
## Navigation
The **Group Data Collection** workspace can be found at **Country-by-Country-Reporting | Group Data Collection**. The workspace is displayed as follows, for example:
'Group Data Collection' workspace
## Changing the Start and End Dates of the Reporting Fiscal Year
To change the starting and ending dates of the reporting fiscal year, CbC-0.2 and CbC-0.3, do one of the following:
- Click the **calendar** button on the respective row, and select a new date from the calendar.
- Manually enter a date, using the format **YYYY-MM-DD**.
> **Note:** Changes in this section only become effective after clicking the **Save** button at the top of the page.
## Entering Data for the Group Data Collection
The following data can be entered:
| Section | Description |
|---|---|
| General Group Information | • Name of the MNE Group (**CbC-0.1**)
• Start Date of the Reporting Fiscal Year (**CbC-0.2**)
• End Date of the Reporting Fiscal Year (**CbC-0.3**)
• Ultimate Parent Entity (**CbC-0.4**) — optional drop-down list |
| CbC-Report Information | • Receiving Country (**CbC-0.5**)
• Transmitting Country (**CbC-0.6**)
• Report Due Date (**CbC-0.7**) |
| Entity Role Information | • Reporting Entity (**CbC-0.10**)
• Reporting Role (**CbC-0.11**)
• AuthTaxNumber MNU (**CbC-0.12**) |
| Germany-Specific Extension for Reporting to BZSt | • BZSt Number (**CbC-0.15**)
• Account ID (**CbC-0.16**)
• Processing type (Verarbeitungslauf) (**CbC-0.17**)
**Note:** This section is only visible when **Receiving Country (CbC-0.5)** is set to **DE - Germany**. |
| Warning | Use **CbC-0.20** for free-text remarks about the CbC report — for example, when the reported data covers a period shorter than a full fiscal year (such as a ten-month period), or when the message contains reports for MNE groups with differing fiscal years.
**Note:** This field must remain empty when Receiving Country (CbC-0.5) is set to **DE - Germany**. Submitting non-empty content under a German receiving country produces a validation error. |
| Public CbC Report Information | • **pCbC-1.1** — Activate this check box when the report is based on the reporting instructions used for tax purposes pursuant to Section III, Parts B and C, of Annex III to Directive 2011/16/EU.
• Language of the Public CbC Report (**pCbCR-1.2a**)
• Name of Non-EU Subsidiary Publishing the Report (**pCbCR-1.3**, if applicable)
• Name of Non-EU Branch Publishing the Report (**pCbCR-1.4**, if applicable)
• To include an optional KPI in the public report, activate its check box:
– Revenues from transactions with related parties (**pCbCR-2.1**)
– Revenues from transactions with non-related parties (**pCbCR-2.2**)
– Tangible assets other than cash and cash equivalents (**pCbCR-2.3**)
– Stated capital (**pCbCR-2.4**)
– Public subsidies received (**pCbCR-2.5**) |
| Australia specific extension for public reporting | • ATO Reference Number (ARN) — foreign parent entities only (**AUS-ARN**)
• Jurisdictions reported individually in Australian Public CbCR (**AUS-1.1**)
• Reporting entity email (**AUS-1.2**)
• Reporting entity phone (**AUS-1.3**)
• **AUS-1.4** — Activate this check box when the group has been granted a full exemption from publishing a Public CBC report for this reporting period.
• **AUS-1.5** — Activate this check box when the group is exempt from publishing the member of its CBC reporting group.
• **AUS-2.1** — Activate this check box when the group is exempt from publishing the statement on approach to tax.
• PCBC Statement on approach to tax (**AUS-2**) |
| Additional information | A table of free-text explanations attached to specific CbC report line items, optionally restricted to one or more jurisdictions and tagged with a language.
To add a row, click **Add additional information** at the top of the page and complete the form. To edit an existing row, click the **pencil icon** in its first column.
The table has the following columns:
• **Jurisdiction** — the country or countries the additional information applies to
• **Reference** — the CbC report line item or items the additional information explains
• **Language of the Additional Information** — the language of the explanation text
• **Additional information** — the explanation text itself |
| Omitted information | A table of items that have been omitted from the public CbC report, or that were omitted in a previous financial year and are now disclosed in the current report.
To add a row, click **Add/omit public information** at the top of the page and complete the form. To edit an existing row, click the **pencil icon** in its first column.
The table has the following columns:
• **Fiscal Year** — the fiscal year the omission or disclosure applies to
• **Schema** — the reporting schema the row belongs to
• **Jurisdiction** — the jurisdiction or jurisdictions affected
• **Item** — the specific data item that was omitted or is now disclosed
• **Explanation** — a free-text reason for the omission or, in the case of a later disclosure, a description of the item |
| Explanations for material discrepancies between income tax paid and accrued | A table of explanations for material discrepancies between the amounts of income tax accrued during the financial year and the amounts of income tax paid on a cash basis.
To add a row, click **Add material discrepancy explanation** at the top of the page and complete the form. To edit an existing row, click the **pencil icon** in its first column.