New annual accounts models for the Mercantile Registry: changes in CNAE, taxation and international tax transparency
29 May 2026Effective: 29 May 2026238 views
Who is affected:
Companies required to file accounts with the Mercantile Registry, especially large multinational groups
Summary
Official annual accounts models for the Mercantile Registry are updated incorporating CNAE 2025, tax changes due to the global minimum tax and the public country-by-country tax information report.
Detailed analysis
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The Directorate General for Legal Security and Public Faith updates the annual accounts deposit models in the Mercantile Registry with three main changes. First, CNAE 2009 is eliminated and CNAE 2025 is adopted exclusively in all models. Second, note 12 of the individual notes to the financial statements is adapted to …
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