Preparing for Pillar Two

Filing considerations

Prior to filing a Pillar Two Return, in-scope groups and entities should:

  • Ensure that all relevant Pillar Two registrations are complete and correct.
  • Establish the due date when return(s) are required to be filed.
  • Identify which entity will file the return(s).
  • Appoint the group filer of a Qualified Domestic Top-up Tax (QDTT) group or Undertaxed Profits Rule (UTPR) group, if applicable.
  • Appoint the designated local, or filing, entity, if applicable.
  • Assess the availability of safe harbours.
  • Gather all financial and tax data required for computations.
  • Ensure that the software used allows for the Top-up Tax Information Return (TIR) to be submitted to Revenue in XML format.
  • Allow adequate time to complete the Pillar Two filing requirements on, or before, the applicable return deadlines. 

For further information, please see Pay and File for Pillar Two and Top-up Tax Information Return (TIR).

Published: 29 July 2026 Print this page

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