DAC9/GIR

When, and how, information is exchanged

Information reported in the Top-up Tax Information Return (TIR) is exchanged automatically between tax administrations in accordance with the relevant legal instrument.

Exchanges with other European Union (EU) Member States take place under Council Directive (EU) 2025/872 (DAC9). Information is exchanged with non-EU jurisdictions where there is an activated agreement under the Multilateral Competent Authority Agreement on the GloBE Information Return (GIR MCAA).

Revenue exchanges information with the participating jurisdiction within three months of the filing deadline. Other jurisdictions will only receive sections of the return to which they are entitled under DAC9/GIR MCAA, following the dissemination approach.

For the first filing period, Revenue will exchange within six months of the relevant deadline.

Note

The ‘dissemination approach’ is a process approved by the Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) under the GIR MCAA. This process ensures that jurisdictions only receive the data relevant to its jurisdiction. 

For further information on the jurisdictions which Revenue will exchange information with following the dissemination approach, please see the OECD’s Activation status of GIR MCAA signatories.