The Barbados Revenue Authority has published Guidance Note No. 12/2022 concerning an extension of the deadline for the submission of CbC reports to 31 January 2023 for reporting fiscal years ending 31 December 2021 (would normally be due 31 December 2022).

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Filing Extension for the Submission of Country-by-Country Reports

The Barbados Revenue Authority ("the Authority") advises Multinational Enterprise ("MNE") Groups that an extension has been granted until Tuesday, January 31, 2023, to facilitate the submission of Country-by-Country ("CbC") reports for any MNE Group whose first reporting fiscal year ends on December 31, 2021.

To access the AEOI web portal visit our website at https://aeoiportal.bra.gov.bb:8443

Kindly note that constituent entities of an excluded MNE Group are NOT required to register via the AEOI web portal.

All correspondence and queries regarding the contents of this Guidance Note should be sent to the Global Relations Unit via email at compauth@bra.gov.bb.