Ireland’s Country-By-Country (CbC) Reporting filing obligations are contained in Section 891H of the Taxes Consolidation Act 1997 and the Taxes (Country-by-Country Reporting) Regulations 2016.

The first CbC Reports are due to be filed by relevant taxpayers in Ireland by 31 December 2017. An electronic CbC Reporting filing system has been developed by Revenue and the system includes a standard validation module that is being provided by the EU Commission.

The CbC Reporting filing facility will remain open for, and accept, CbC Reports for fiscal years ending in 2016 up to 28 February 2018. This will allow large multinational enterprises (MNEs) to file their CbC Reports and to meet their reporting obligations.

Irish Revenue updated the FAQs for CbC reporting filing instructions.