The GloBE Information Return XML Schema facilitates the automatic exchange of GIR data for implementing the Global Minimum Tax.

The OECD published a user guide for tax administrations on the GloBE Information Return (Pillar Two) Status Message XML Schema on 30 July 2025.

GloBE Information Return (Pillar Two) Status Message XML Schema

Abstract

The GloBE Information Return XML Schema is an IT format designed to support the automatic exchange of GloBE Information Return (GIR) data, as part of the implementation of the Global Minimum Tax. Since the data transmitted via the XML Schema may contain errors, such as those arising from incorrect file preparation or incomplete or inaccurate records, the OECD has developed a common XML Schema to enable Competent Authorities to report such errors in a structured manner. This GIR Status Message XML Schema allows Competent Authorities that have received GIR information through the XML Schema to report back to the sending Competent Authority, on whether the file contained any file-level or record-level errors. This document outlines the structure of the GIR Status Message XML Schema and provides a user guide with practical instructions for its implementation. It also includes the list of agreed file and record validation rules to be check for the purpose of identifying errors in the GIR information.