DAC9/GIR
How to file a Top-up Tax Information Return (TIR)
Multinational enterprise groups with Pillar Two filing obligations in Ireland must use the Revenue Online Service (ROS) to register a reporting obligation. If you do not have access to ROS, you need to register as a reporting entity. If you are an agent representing a reporting entity, you can register your client through ROS.
Once registered as a reporting entity, you will be able to access ROS and register for the Top-up Tax Information Return (TIR) reporting obligation.
Note
The TIR is also referred to as the Global Anti-Base Erosion (GloBE) Information Return. The term GloBE Information Return (GIR) is referenced in the Organisation for Economic Co-operation and Development's (OECD's) Pillar Two model rules.
You can submit returns to Revenue through ROS by submitting an XML file. The TIR should be prepared in line with relevant guidance.
The XML file(s) you submit must pass validation checks to ensure they are schema-compliant. Files which do not meet the criteria may be rejected.
The OECD has published the following information to provide information to in-scope entities on the TIR:
For further information, please see the Software developers and Pillar Two sections.
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