Top-up Tax Information Return (TIR)
The Top-up Tax Information Return (TIR) filing process
Entities that have registered to file a TIR in Ireland must file through the Revenue Online Service (ROS).
The TIR filing process follows a step-by-step approach once you have logged into ROS.
- Log into ROS and navigate to the "File a Return" tab.
- Select "Complete a Form Online". Pillar Two returns must be completed online. There is no offline option.
- Select the TIR Return filing option.
- Upload the TIR in XML file format and submit the return.
- A message confirming the status of the TIR will issue to your ROS inbox. This message will indicate whether the TIR is accepted, accepted with errors, or rejected.
Section 6 of the Tax and Duty Manual Part 04A-10-02 provides more detailed guidance regarding these steps.
Late filing of a TIR, or non-compliance with Irish Pillar Two requirements, may result in monthly penalties of up to €10,000.
Next: Notification of filer