Top-up Tax Information Return (TIR)
Notification of filer
If the ultimate parent, or designated filing, entity files the Top-up Tax Information Return (TIR) in another jurisdiction, the entity located in Ireland must inform Revenue.
The Irish entity must file a notification of the filer 15 months after the end of the fiscal year. This period is extended to 18 months for the first fiscal year that an entity is in scope.
Entities that are submitting a notification of filer to Revenue must file through the Revenue Online Service (ROS).
The notification of filer filing process moves through 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 "Notification of Filer" filing option.
- Complete and submit the notification of filer form.
Section 7 of Tax and Duty Manual 04A-10-02 provides more detailed guidance regarding these steps.
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