Revenue eBrief No. 078/19

17 April 2019

Filing guidelines for Foreign Account Tax Compliance Act (FATCA) and for DAC2-Common Reporting Standard (CRS)

Tax and Duty Manual Part 38-03-25 ‘Filing Guidelines for Foreign Account Tax Compliance Act (FATCA)’ has been created to provide FATCA filing guidance in Ireland. This manual replaces the documents ‘Filing guidelines for FATCA’ and ‘Revenue guide to filing a FATCA return’ which were previously available on the Revenue website.

Tax and Duty Manual Part 38-03-26 ‘Filing Guidelines for DAC2-Common Reporting Standard (CRS)’ has been created to provide DAC2-CRS filing guidance in Ireland. This manual replaces the documents ‘Filing guidelines for DAC2-CRS’ and ‘CRS Naming Conventions, and CRS XML Forbidden and Restricted Characters’ which were previously available on the Revenue website.