Details
- Publication date
- 22 December 2025 (Last updated on: 10 March 2026)
- Author
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
Description
The Commission launched the public country-by-country reporting (pCBCR) project in 2025 to assist companies in preparing their report in the common template and the iXBRL (eXtensible Business Reporting Language) format, as required by Directive 2013/34/EU and Implementing Regulation (EU) 2024/2952.
The taxonomy and the report generator are available below along with all related guidance on how to use them.
Starting from January 2026 a new review cycle will be launched to collect feedback from the public and especially the report preparers in order to further improve the taxonomy and the report generator. The updated versions of both of them and of the documentation will be published on July 2026.
To provide with your feedback please use the following link to the related EU Survey: pCBCR Taxonomy project review cycle.
Disclaimer
The pCBCR taxonomy and report generator and the accompanying documentation are publicly available and may be used on a voluntary basis for preparing an inline XBRL pCBC report pursuant to the requirements of Directive 2013/34/EU and Implementing Regulation (EU) 2024/2952.
The pCBCR report generator is a tool provided by the European Commission aimed at facilitating the reporting by undertakings. It shall by no means be construed as an option which could supersede an undertaking’s compliance with the legal requirements under the aforementioned directive and implementing regulation.
Undertakings that make use of the option for reporting based on the pCBCR taxonomy and report generator are not exempted from the legal obligations pursuant to the aforementioned directive and implementing regulation.
Tool documents
This document is the core pCbCR taxonomy file in all EU languages. It is structured with all the elements that are needed to be tagged when creating an iXBRL report. Fully supports the creation of the iXBRL in xHTML format using the developed report generator.
This document outlines the architecture and content of the pCBCR taxonomy and details the XBRL features implemented within it. It is intended primarily for reporting entities (preparers) and software developers or IT depts. providing solutions enabling the creation of iXBRL reports on income tax information.
This is the guidance for preparers of the pCbC reports and IT departments/software firms on specific technical issues related with preparation of an iXBRL report on income tax information, with the use of the developed pCBCR taxonomy.
The package contains a folder with the excel‑based (template) tool developed for the generation of the iXBRL pCbC report in the required xHTML format, a short how‑to‑use guidance (readme file) and the taxonomy files in all EU languages that support the creation of the iXBRL report in xHTML format and the common layout laid down in Implementing Regulation (EU) 2024/2952.
This document combines a technical description of the generator with a user manual. It explains how the generator is designed and implemented, how it is installed and configured, how pCBC information is entered and validated, and how the resulting iXBRL report is interpreted. The content is aligned with the other pCBCR project deliverables and focuses on the practical application of those materials within the generator.