Key dates and updates
Registration
The necessary IT developments required to allow registration of in-scope entities will be available on the Revenue Online Service (ROS) by mid-August 2025. This will enable entities to meet the 31 December 2025 registration deadline.
Note
Revenue will shortly begin contacting potential in-scope entities in relation to Pillar Two registration requirements. We will carry out this process in phases, starting with groups with an Irish Ultimate Parent Entity.
Pay and file
The necessary IT developments required to allow return filing and payment of associated liabilities will be available on ROS in early 2026. This will enable entities to meet the 30 June 2026 deadline for pay and file.
Top-up tax information return
The necessary IT developments required to allow the filing of the top-up tax information return will be available on ROS in early 2026. This will enable entities to meet the 30 June 2026 pay and file deadline.