Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024 laying down a common template and electronic reporting formats for the application of Directive 2013/34/EU of the European Parliament and of the Council as regards the information to be presented in reports on income tax information

This Regulation lays down the common template and electronic reporting formats, referred to in Article 48c(4) of Directive 2013/34/EU, to be used for the presentation of the report on income tax information.

For the purposes of this Regulation, the following definitions shall apply: (1) ‘report on income tax information’ means a report drawn up, published and made accessible pursuant to Article 48b(1) of Directive 2013/34/EU, and including the information referred to in Article 48c, paragraphs (2) and (3); (2) ‘core taxonomy’ means the combined set of the taxonomy elements set out in table 2 of Annex IV and the following collection of links: (a) presentation linkbase, which groups the taxonomy elements; (b) calculation linkbase, which expresses arithmetic relationships between taxonomy elements; (c) label linkbase, which describes the meaning of each taxonomy element; (d) definition linkbase, which reflects dimensional relationships of the core taxonomy elements; (3) ‘XHTML format’ means a standard type of format in Hyper Text Markup Language (HTML) complying with the Extensible Hyper Text Markup Language (XHTML); (4) ‘Inline XBRL’ means a specification of the eXtensible Business Reporting Language (XBRL) standard developed by XBRL International.

Undertakings shall ensure that the visual presentation and content of the report on income tax information comply with the specifications provided for in Annex I.

1 When drawing up the report on income tax information, undertakings shall ensure the following: (a) the use of the XHTML format and the embedding of markups using the Inline XBRL specifications, in accordance with the applicable XBRL specifications set out in Annex II; (b) the mark-up of disclosures of information using the core taxonomy with the elements listed in Table 2 of Annex IV, in accordance with the marking up and filing requirements set out in Annex III.

2 Without prejudice to the obligations in paragraph 1, point (b), of this Article, undertakings may mark up disclosures of information using the core taxonomy with the elements listed in Table 3 of Annex IV.

Undertakings shall apply this Regulation to reports on income tax information for the financial years starting on or after 1 January 2025.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.