Submitting your Public CBC report
Your Public CBC report must be submitted electronically as a valid XML file generated by your business management software.
If you are using a digital service provider software, contact them to confirm whether it has functionality for submitting the Public CBC report to us in the approved form.
Public CBC XML schema file
The Public CBC report must be submitted in the approved form, which is in the XML format. The XML file must conform to the structure, rules and data types defined in the ATO-developed XML Schema.
The schema is downloadable from Public Country-by-Country reporting 2025 specification v1.0External Link.
How to give the Public CBC report to us
Submit your annual Public CBC report to PublicCBCreports@ato.gov.au. Each email must include only one attachment, the XML file or the submission cannot be validated.
Paper submission of the Public CBC report will not be accepted.
When you give us your Public CBC report via the designated email channel, you will receive a confirmation message indicating that your report has been successfully received and your report will be subject to further validation to ensure it complies with the XML Schema requirements.
Outcome of Public CBC report submission
Once we have validated and processed your submitted report, you'll receive an email with the outcome. The email will either:
- Confirm that we have received your submission and are preparing your report for publication. We may contact you during the publication preparation process if needed, or
- Advise that your report cannot be published, including details of any errors or omissions. These may include incorrect formatting, inaccurate entity information, irrelevant content in the free text fields, or failure to follow our XML Schema. You'll need to correct the issues and resubmit the corrected report.
Note that your Public CBC reporting obligation for the reporting period is only satisfied once you have provided a complete report, suitable for publication and we have published it.
Continue to: Section F: Correcting your Public CBC report
Return to: Draft instructions to complete the Public CBC report