Revenue eBrief No. 106/26

26 May 2026

Top-up tax information return and notification of filer - user guide

This new manual on Top-up tax information return and notification of filer - user guide, provides operational guidance for entities which are in-scope of Pillar Two and are required to file a Top-up tax Information Return (TIR). 

The TIR is also referred to as the Globe Information Return (GIR) under the OECD's Pillar Two model rules, or the DAC9 return under the Council Directive. The TIR contains the Pillar Two information required to be reported in a standardised return format.

The manual provides detailed information about how to file a TIR or a Notification of Filer (NoF), that is where the TIR is filed in another jurisdiction by the group’s ultimate parent entity or a designated filing entity and the information will be exchanged with Revenue. 

The guidance applies to all in-scope entities, including multinational enterprise groups, large-scale domestic groups, standalone entities and their agents.

The guidance includes:

- ROS access and upload instructions,

- links and excerpts from the OECD's detailed guidance on the standardised return format and the validations in the XML file, and

- Revenue contact details for customers and agents/advisors (paragraph 9).

The TIR is available for filing since end-April 2026.