Automatic Exchange of Information - Important notice regarding DAC2 and CRS filing dates
Revenue would like to inform relevant taxpayers that the business and validation rules have now been received from the EU Commission and tested. Consequently, the filing facility for the receipt of DAC2 and CRS returns is available.
The filing deadline for DAC2 and CRS returns is being extended to 4 September 2017. This is to take account of the delay in the provision of the required validation module by the EU Commission.
Please note that the Registration facility for DAC2 and CRS continues to be operational. Customers should ensure that they register as soon as possible if they have not already done so. Registration is a prerequisite to enable the filing of returns on time.