Ireland Tax Authority Accepting CbC Reports

Ireland accepting CbC reports for 2016

The Irish Tax and Customs is has opened the filing facility for the receipt of country-by-country (CbC) reports for fiscal years ending in 2016.

Revenue e-Brief No. 117/17 – published on December 19, 2017 – states that “the validation module has now been received from the European Commission and integrated with Revenue’s Systems.”

The filing facility will remain open until February 28, 2018.

Ireland’s 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 were due to be filed by December 31, 2017, but there was a delay in making the CbC reporting filing system available.