Ireland Tax Agency Updates Filing Guidelines for DAC2-CRS Reporting

The Irish Revenue Commissioners July 7 issued Revenue eBrief No. 131/25, updating the common reporting standard (CRS) filing guidelines for the automatic exchange of information (AEOI) on financial accounts under Directive 2014/107/EU (DAC2). The updated guidelines include: 1) that the new CRS XML Schema Version 3.0 and User Guide 4.0 will apply to all filings from Jan. 1, 2027, to incorporate changes under the updated CRS for 2026 reports due June 30, 2027; and 2) links to the amended CRS Schema filing information under Annex 3 of the OECD standards for AEOI on financial accounts in tax matters. [Ireland, Revenue ...