Country-by-Country Reporting (CbCR)
CBCRfree10 data-quality rules for OECD BEPS Action 13 Country-by-Country Reporting (CbCR), exchanged as CbC XML to tax authorities. Covers required reporting entity and per-jurisdiction summary elements, ISO 3166 country and ISO 4217 currency codes, constituent-entity referential integrity, employee-count and summary validity, and DocRefId uniqueness. Use it to pass schema/business rules before transmission.
Checks included (10)
Required Reporting-Entity Elements Present
The report must identify the reporting entity (MNE group, TIN, and reporting role).
Required Per-Jurisdiction Summary Present
Each jurisdiction summary (CbcReports) must carry the tax jurisdiction, revenues, profit/loss, and income tax paid.
MessageRefId Present(message_ref_id)
The message header must carry a MessageRefId identifying the transmission.
Reporting Period Present(reporting_period_end)
The fiscal year / reporting period end date must be present.
Tax Jurisdiction Is Valid ISO 3166
The tax jurisdiction must be a valid ISO 3166-1 country code (or the X5 stateless code where applicable).
Summary Currency Is Valid ISO 4217
The currency used for the monetary amounts must be a valid ISO 4217 code, consistent across the report.
Constituent Entity Has a Reported Jurisdiction
Every constituent entity must belong to a tax jurisdiction that appears in the per-jurisdiction summary.
Employee Count Is Non-Negative(number_of_employees)
The number of employees per jurisdiction cannot be negative.
Income Tax Does Not Exceed Revenues
Income tax paid in a jurisdiction should not exceed total revenues — a strong indicator of a data-entry error.
DocRefId Is Unique(doc_ref_id)
Each DocRefId must be globally unique within the sending jurisdiction; duplicates are rejected.