Registering for Pillar Two

The Pillar Two registration process

Entities in scope of a Pillar Two tax must register for that tax through the Revenue Online Service (ROS).

The Pillar Two tax registration process flows in stages.

Stage 1: Select taxes for Pillar Two registration

At this stage, the Pillar Two taxes which the entity is registering for need to be selected.

Section 3.1 of Tax and Duty Manual Part 04A-01-01A provides a guide through this stage.

Stage 2: Select the relevant entity type

At this stage, the relevant entity type which is registering for a Pillar Two tax must be selected. Different process flows will arise depending on the relevant entity type selected.

Section 3.2 of Tax and Duty Manual Part 04A-01-01A provides a guide through the process for each entity type available for selection.

Stage 3: Select the first fiscal year

At this stage, the registering entity must enter the first fiscal year that applies for Pillar Two taxes.

Section 3.3 of Tax and Duty Manual Part 04A-01-01A provides a guide through this stage.

Stage 4: Assign TIR filing role

In Stage 4, an entity can assign the Top-up Tax Information Return (TIR) filing roles.

Section 3.4 of Tax and Duty Manual Part 04A-01-01A provides a guide through each of the different options.

Stage 5: Group election

In this stage, entities that are part of a multi-national enterprise group or large-scale domestic group can elect to become a member of an Undertaxed Profits Rule (UTPR) group and, or a Qualified Domestic Top-up Tax (QDTT) group.

Section 3.5 of Tax and Duty Manual Part 04-01-01A provides a guide through the group election process.

Stage 6: Submit request

To complete the registration process, the tax registration requests selected in stages 1 - 5 must be submitted.

Section 3.6 of Tax and Duty Manual Part 04-01-01A provides a guide through this stage.

Next: Information series on Pillar Two registration