DAC4/Country-by-Country (CbC) Reporting

How to file a Country-by-Country (CbC) Report

Multinational enterprise groups (MNE Groups) with CbC filing obligations in Ireland must use Revenue Online Service (ROS) to register for the CbC Reporting obligation.

You must register as a reporting entity if you have a CbC Reporting obligation but you:

• do not have a tax reference number
• and
• are not registered for ROS.

You can do this by completing a Reporting Entity Registration Form. If you are an agent representing a reporting entity, you can register your client through ROS. Once registered as a reporting entity you will be able to access ROS and register for the CbC Reporting obligation.

Once registered, CbC Reports can be sent to Revenue through ROS.

For more information, please see appendix V of Tax and Duty Manual Part 38-03-21. This section contains step-by-step guides on issues including:

• how to register as a reporting entity
• different reporting entities for CbC Reporting purposes
• and
• how to file a CbC Report.

When must a CbC Report be filed?

An MNE Group must file its CbC Report no later than 12 months after the last day of the fiscal year to which the Report relates.

CbC Reporting notifications must be filed no later than the last day of the fiscal year to which the Report relates.

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