Revenue eBrief No. 131/25
07 July 2025
Filing Guidelines for DAC2-Common Reporting Standard
Tax and Duty Manual Part 38-03-26 - Filing Guidelines for DAC2-Common Reporting Standard (CRS) has been updated.
A new paragraph 7.5 has been added to clarify Revenue’s position on CRS XML Schema Version 3.0 and User Guide 4.0 recently published by the OECD.
Paragraphs 3, 3.3, 4.3, 7.1.2 and 7.4 have been updated to include a link to CRS Schema information under Annex 3 of Standard for Automatic Exchange of Financial Account Information in Tax Matters.