# Pillar Two and e-invoicing filing obligations — full dataset Source: https://saurabhsatija.com/tracker Maintained by: Saurabh Satija, VP Sales (UK & Ireland) and Global Head of BEPS & Pillar Two, DataTracks, London Generated: 7 October 2026 Entries: 21 jurisdiction-regime records, 62 filing obligations Method: every row checked against the tax authority's own published page on the date shown against it. Where a fact could not be confirmed from a primary source it is marked unconfirmed rather than filled in. Confidence is stated per jurisdiction. Citation: Saurabh Satija, "Pillar Two and e-invoicing obligations tracker", https://saurabhsatija.com/tracker, accessed [date]. Disclosure: the maintainer is VP Sales at DataTracks, a regulatory reporting company that files these returns. This dataset records what the authority published, not what DataTracks sells. Nothing here is tax advice. ======================================================================== ## REGIME: PILLAR TWO ### United Kingdom (GB) — Pillar Two Status: in-force Summary: Two taxes, one registration, one return — plus the information return or a notification in its place. Last checked: 3 October 2026 Confidence: primary — Every row verified against HMRC guidance or Notice 3. Charges in force: - IIR: Multinational Top-up Tax (MTT) — from Periods beginning on or after 31 Dec 2023 - UTPR: Within MTT (Finance Act 2025) — from Periods beginning on or after 31 Dec 2024 - Domestic: Domestic Top-up Tax (DTT) — from Periods beginning on or after 31 Dec 2023 Access gate: Registration → Pillar 2 ID Lead time: Not stated by HMRC Detail: Organisation Government Gateway credentials required. An agent or individual Gateway ID cannot be used to register. Register within 6 months of the end of the first in-scope period. Filing obligations (5): 1. Registration Also known as: Notice 1 What: One-off registration covering both MTT and DTT; issues the Pillar 2 ID needed for every later filing. Who files: The filing member only — UPE or a nominated group member. Required even where no tax is owed. Deadline: Within 6 months of the end of the group's first in-scope accounting period Channel: HMRC Pillar 2 online service (Government Gateway, organisation ID) Source: Register to report Pillar 2 Top-up Taxes — GOV.UK — https://www.gov.uk/guidance/register-to-report-pillar-2-top-up-taxes 2. Self-assessment return Also known as: UK tax return What: Self-assesses the MTT and DTT liability for the period. Who files: The registered filing member Deadline: 18 months after the first period end; 15 months thereafter. Not before 30 June 2026. Channel: Compatible commercial software via HMRC API Source: Notice 3 — Pillar 2 top-up taxes: submission of returns — https://www.gov.uk/government/publications/pillar-2-top-up-taxes-submission-of-returns-notice-3/notice-3-pillar-2-top-up-taxes-submission-of-returns 3. Information return Also known as: GIR, GloBE Information Return What: The OECD GIR, where the group does not file centrally overseas. Who files: The filing member, unless an ORN or BTN is submitted instead Deadline: 18 months after the first period end; 15 months thereafter. Not before 30 June 2026. Channel: Compatible software; XML conforming to the OECD GIR XML Schema, via Secure Data Exchange Service Source: How to report Pillar 2 Top-up Taxes — GOV.UK — https://www.gov.uk/guidance/how-to-report-pillar-2-top-up-taxes 4. Overseas Return Notification Also known as: ORN What: Notification that the GIR was filed with another authority, submitted in place of the UK information return. Who files: Filing members of groups whose GIR was centrally filed in a listed exchange jurisdiction Deadline: Same 18/15-month rule. Only valid if the GIR has already been submitted overseas at the time the ORN is filed. Channel: Compatible software via API Source: GloBE Information Return filing and exchange: transitional approach — https://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach/global-information-return-gir-filing-and-exchange-transitional-approach 5. Below-Threshold Notification Also known as: BTN What: Notification that the group has fallen out of scope, relieving the return obligation. Who files: The filing member Deadline: Same 18/15-month rule Channel: Compatible software, or directly from the Pillar 2 dashboard — the only obligation filable without software Source: How to report Pillar 2 Top-up Taxes — GOV.UK — https://www.gov.uk/guidance/how-to-report-pillar-2-top-up-taxes Penalties: Information return or ORN: £100 within 3 months, £200 within 6, then £200 plus £60 per day. Escalated to £500/£1,000 plus £60 per day after three consecutive failures. Self-assessment return adds tax-geared penalties of 10% then 20% of unpaid tax. Worth knowing: - Both soft landings have closed — 1 Aug 2026 for penalties, 1 Sep 2026 for validation resubmission. - Non-enforcement of local GIR filing applies only to deadlines falling no later than 31 Dec 2026. - Exchange list expanded to 31 jurisdictions on 29 July 2026 when Cyprus was added. ------------------------------------------------------------------------ ### Ireland (IE) — Pillar Two Status: in-force Summary: Three charges kept separate — three registrations, three return forms. Materially more filings than the UK equivalent. Last checked: 3 October 2026 Confidence: primary — Every row verified against Revenue pages and Tax and Duty Manuals. Charges in force: - IIR: IIR top-up tax — from Fiscal years commencing on or after 31 Dec 2023 - UTPR: UTPR top-up tax — from Fiscal years commencing on or after 31 Dec 2024 - Domestic: Domestic top-up tax (QDTT) — from Fiscal years commencing on or after 31 Dec 2023 Access gate: ROS registration + TIR filing role Lead time: Not stated by Revenue Detail: Six-stage registration. TIR filing roles are assigned during registration — miss that step and you cannot file. Entities without ROS access must register as a reporting entity. Filing obligations (4): 1. Registration What: Statutory notice that the entity is subject to one or more Pillar Two taxes. Who files: Entities located in Ireland subject to IIR, UTPR or domestic top-up tax Deadline: 12 months after the end of the first in-scope fiscal year Channel: Revenue Online Service (ROS) Source: Registering for Pillar Two — Revenue — https://www.revenue.ie/en/companies-and-charities/pillar-two/registration/index.aspx 2. Top-up Tax Information Return Also known as: TIR, GIR What: Ireland's name for the GloBE Information Return. Who files: All in-scope entities, unless a designated local entity files, or the return is filed abroad with a Notification of Filer Deadline: 15 months after fiscal year end; 18 months for the first in-scope year Channel: ROS — XML upload, online only. Maximum 100 MB per file. Two-level validation: schema, then business rules. Source: Top-up Tax Information Return (TIR) — Revenue — https://www.revenue.ie/en/companies-and-charities/pillar-two/top-up/index.aspx 3. Notification of Filer Also known as: NoF What: Notification that the TIR is being filed in another jurisdiction, removing the Irish entity's own TIR obligation. Who files: The Irish entity, where the UPE or designated filing entity files abroad Deadline: The specified return date — 15 months, or 18 for the first year Channel: ROS — File a Return → Complete a Form Online → Notification of Filer Source: Notification of filer — Revenue — https://www.revenue.ie/en/companies-and-charities/pillar-two/top-up/notification.aspx 4. Form IIR1 / UTPR1 / QDTT1 Also known as: self-assessment return What: Three separate self-assessment returns, one per charge, with payment. Who files: Each entity registered for the relevant tax, or the appointed group filer Deadline: 15 months after fiscal year end; 18 months for the first year Channel: ROS, online only — no offline option. Payment through ROS. Source: Pay and file for Pillar Two — Revenue — https://www.revenue.ie/en/companies-and-charities/pillar-two/pay-and-file/index.aspx Penalties: Failure to register: €10,000. Failure to file a TIR or NoF: €10,000 per month outstanding, capped at 48 months — a maximum of €480,000 per failure. Late self-assessment surcharge of 5% (capped €50,000) or 10% (capped €200,000). Worth knowing: - Penalty exposure is an order of magnitude above the UK for the same failure. - Revenue eBrief 109/26 gave penalty relief only where a NoF was submitted by the specified return date and the foreign TIR filed by 30 September 2026 — that date has passed. - The ratio to plan around: by the first deadline Revenue had received roughly 40 information returns against around 700 notifications and more than 600 domestic returns. ------------------------------------------------------------------------ ### Netherlands (NL) — Pillar Two Status: in-force Summary: Three separate deliverables on two different clocks — information return at 15/18 months, tax return at 17/20. Last checked: 3 October 2026 Confidence: primary — Obligations verified against Belastingdienst pages. Penalty amounts could not be read from the Staatscourant and are not stated. Charges in force: - IIR: Inkomen-inclusiebijheffing — from Law in force from 31 Dec 2023 - UTPR: Onderbelastewinstbijheffing — from Unconfirmed — statutory text not retrievable - Domestic: Binnenlandse bijheffing — from Law in force from 31 Dec 2023 Access gate: Digipoort onboarding (BIA) / eHerkenning (Kennisgeving) Lead time: Not stated Detail: Two different access routes for two obligations. The notification needs eHerkenning with the specific service switched on — chain authorisation (ketenmachtiging) is NOT supported for tax service providers. Filing obligations (3): 1. Bijheffing-informatieaangifte Also known as: BIA, GIR What: The GloBE information return, exchanged automatically between authorities. Who files: Dutch group entities, unless filed abroad and received by NL through exchange Deadline: 15 months after the reporting year; 18 months for the first year. No extension is granted. Channel: Digipoort (Logius). Filed only once the verwerkingsverslag confirms acceptance — resubmission may be required. Source: Bijheffing-informatieaangifte — Belastingdienst — https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/minimumbelasting/bijheffing-informatieaangifte 2. Kennisgeving Also known as: notification What: Notification of which group entity files the BIA abroad, and in which country. Who files: Dutch group entities whose BIA is filed abroad Deadline: 15 months after the reporting year; 18 months for the first year Channel: Gegevensportaal web form — not Digipoort, not Mijn Belastingdienst Zakelijk. Requires eHerkenning. Source: Kennisgeving — Belastingdienst — https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/minimumbelasting/kennisgeving 3. Aangifte minimumbelasting Also known as: tax return What: The return assessing and paying the bijheffing itself. Who files: Groups owing bijheffing in the Netherlands Deadline: 17 months after the reporting year; 20 months for the first year — a different clock from the BIA Channel: Mijn Belastingdienst Zakelijk Source: Minimumbelasting: aangifte doen en betalen — Belastingdienst — https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/minimumbelasting/minimumbelasting-aangifte-doen-en-betalen Penalties: Verzuimboete waived for late filing or payment through 31 October 2026, citing international implementation and system problems in the first filing period. Penalties resume 1 November 2026. Vergrijpboete amounts unconfirmed from primary source. Worth knowing: - The two clocks are the trap — a group that diarises one date misses the other. - Acceptance is not submission: until the verwerkingsverslag confirms, the BIA is not filed. - Penalty waiver expires 31 October 2026. ------------------------------------------------------------------------ ### Belgium (BE) — Pillar Two Status: in-force Summary: A registration number from the Crossroads Bank is a mandatory field in every later filing — obtain it first or nothing else can be submitted. Last checked: 3 October 2026 Confidence: partial — Belgian authority sites were unreachable when this was compiled. Deadlines marked "reported" come from advisory sources, not the authority, and must be confirmed before you rely on them. Charges in force: - IIR: IIR-bijheffing / impôt complémentaire en vertu de la RIR — from Reported 31 Dec 2023 — unconfirmed from primary - UTPR: UTPR-bijheffing / impôt complémentaire en vertu de la RBII — from Reported 31 Dec 2024 — unconfirmed from primary - Domestic: Binnenlandse bijheffing / impôt national complémentaire — from Reported 31 Dec 2023 — unconfirmed from primary Access gate: KBO/BCE Pillar 2 identification number Lead time: Not published — the single most material unknown in this table Detail: Registration due within 30 days of the start of the first in-scope fiscal year. The number it issues is a required field on every subsequent notification, return and prepayment. A dedicated Pillar 2 mandate replaces the BIZTAX mandate from 31 December 2026. Filing obligations (4): 1. Kennisgeving / notification (KBO-BCE) Also known as: P2 notification, registration What: One-off group-level registration with the Crossroads Bank for Enterprises, issuing the Belgian Pillar 2 identification number. Who files: The Belgian UPE, or a designated Belgian entity where the parent is abroad Deadline: No later than 30 days after the start of the fiscal year in which the group comes into scope Channel: MyMinfin Pro, XML Source: Pillar 2 — FOD Financiën (e-services) — https://financien.belgium.be/nl/E-services/pillar-2 2. GIR Notification What: Notification of which entity files the GloBE Information Return. Who files: Belgian group entities Deadline: Deadline for AY2024/2025 was extended to 30 September 2026 Channel: MyMinfin, XML — system opened 1 July 2026 Source: Pillar 2 — FOD Financiën (e-services) — https://financien.belgium.be/nl/E-services/pillar-2 3. Aangifte binnenlandse bijheffing Also known as: QDMTT return, déclaration impôt national complémentaire What: The domestic top-up tax return. Who files: Belgian group entities liable to the domestic charge Deadline: Reported as 11 months after fiscal year end; AY2024/2025 extended to 30 September 2026; next wave 30 November 2026 Channel: MyMinfin, XML Source: Pillar 2 — FOD Financiën (e-services) — https://financien.belgium.be/nl/E-services/pillar-2 4. IIR return What: The IIR top-up tax return. Who files: Belgian entities liable under the IIR Deadline: Reported as 15 months after fiscal year end, 18 for the first year; AY2024/2025 extended to 30 September 2026 Channel: MyMinfin, XML Source: Pillar 2 — FOD Financiën (e-services) — https://financien.belgium.be/nl/E-services/pillar-2 Penalties: Reported range of €2,500 to €250,000 with tolerance for first-year errors — unconfirmed from primary source. Worth knowing: - Belgian authority pages could not be reached from here on 3 Oct 2026; deadlines marked reported are from advisory sources, not the authority. - Amending legislation renames informatieaangifte to informatieverslag and introduces a general representative to coordinate group filings. - The BIZTAX mandate route closes 31 December 2026. ------------------------------------------------------------------------ ### Germany (DE) — Pillar Two Status: in-force Summary: Registration with the BZSt can take six to eight weeks. That is the critical path, not the deadline. Last checked: 3 October 2026 Confidence: primary — Every row verified against BZSt pages. The 6–8 week lead time is the BZSt’s own wording. Charges in force: - IIR: Primärergänzungssteuerregelung (PES) — from Fiscal years beginning after 30 Dec 2023 - UTPR: Sekundärergänzungssteuerregelung (SES) — from Unconfirmed — § 101(2) MinStG not retrievable - Domestic: Nationale Ergänzungssteuer — from Fiscal years beginning after 30 Dec 2023 Access gate: ELSTER or BZSt certificate Lead time: 6–8 weeks, stated by the BZSt Detail: Registration form, then a Handelsregisterauszug by email, then the BZSt-Nummer arrives by post and the secret code by email before the certificate can be generated. The BZSt states the whole process can take six to eight weeks. Filing obligations (3): 1. Gruppenträgermeldung Also known as: GTM What: Notification to the BZSt identifying the Gruppenträger of the minimum tax group. Who files: The Gruppenträger Deadline: No later than 2 months after the end of the taxable period Channel: BZSt online.portal, electronic form Source: Pillar 2 — Verfahren, Bundeszentralamt für Steuern — https://www.bzst.de/DE/Unternehmen/Intern_Informationsaustausch/Pillar2/Pillar2/pillar_node.html 2. Mindeststeuer-Bericht Also known as: GIR What: The GloBE Information Return in XML. Who files: Each entity with a filing duty; one may be designated to file for the others Deadline: 15 months after the fiscal year; 18 months for the first year. Not before 30 June 2026. Channel: BZSt online.portal XML upload, or the DIP mass-data interface. A customer test environment exists but does not replace production filing. Source: Elektronische Datenübermittlung — BZSt — https://www.bzst.de/DE/Unternehmen/Intern_Informationsaustausch/Pillar2/elektronische_datenuebermittlung/elektronische_datenuebermittlung_node.html 3. Mindeststeuererklärung Also known as: minimum tax return What: The self-assessment return, separate from the Bericht. Who files: The Gruppenträger Deadline: General return rules under § 149(2) AO — never before the GIR deadline Channel: ELSTER, to the competent state tax authority — not the BZSt Source: Pillar 2 FAQ — BZSt — https://www.bzst.de/DE/Unternehmen/Intern_Informationsaustausch/Pillar2/FAQ/faq_node.html Penalties: Up to €30,000 under § 98 MinStG for intentional or reckless failure to transmit the Mindeststeuer-Bericht. Transitional relief: § 98(1) does not apply to fiscal years beginning on or before 31 Dec 2026 and ending before 1 July 2028, subject to conditions. Worth knowing: - The six-to-eight-week registration window is the single most underestimated item in any German timeline. - Two separate authorities: the Bericht goes to the BZSt, the return goes to the state tax office via ELSTER. - Business rules have been repeatedly deactivated through 2026 — acceptance requires Accepted status with no RecordError entries. - OECD released an updated GIR template on 11 Sep 2026 for fiscal years beginning on or after 31 Dec 2025; the XML schema is being revised. ------------------------------------------------------------------------ ### Spain (ES) — Pillar Two Status: in-force Summary: Three numbered forms, and the designation form falls due three months before the information return. Last checked: 3 October 2026 Confidence: primary — Verified against AEAT Sede Electrónica and the BOE. Penalty amounts under art. 48 could not be read and are not stated. Charges in force: - IIR: Impuesto complementario primario — from Periods beginning on or after 31 Dec 2023 - UTPR: Impuesto complementario secundario — from Periods beginning on or after 31 Dec 2024 - Domestic: Impuesto complementario nacional — from Periods beginning on or after 31 Dec 2023 Access gate: Certificado electrónico Lead time: Not stated Detail: Recognised electronic certificate required for all three forms. Representatives and colaboradores sociales may file. Filing obligations (3): 1. Modelo 240 Also known as: Comunicación de la entidad constitutiva declarante What: Tells AEAT which constituent entity will file the informative return. Who files: The constituent entity designated under art. 18.1 of the Reglamento; one communication may cover all Spanish entities Deadline: Before the last three months preceding the Modelo 241 deadline — i.e. by the last day of the 12th month after period end Channel: AEAT Sede Electrónica — web form or web service (XML) Source: Modelo 240 — Agencia Tributaria — https://sede.agenciatributaria.gob.es/Sede/eu_es/declaraciones-informativas-otros-impuestos-tasas/impuesto-complementario/modelo-240-comunicacion-entidad-constitutiva-complementario.html 2. Modelo 241 Also known as: Declaración informativa del Impuesto Complementario, GIR What: Spain's GloBE Information Return. Who files: Constituent entities under art. 47(2) and (3) of Ley 7/2024 Deadline: Last day of the 15th month after period end; 18 months for the transitional first period Channel: AEAT Sede Electrónica — web service with XML, or web form Source: Modelo 241 — Agencia Tributaria — https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas-otros-impuestos-tasas/impuesto-complementario/modelo-241-declaracion-informativa-impuesto-magnitud.html 3. Modelo 242 Also known as: Autoliquidación del Impuesto Complementario What: The self-assessment return and payment. Who files: Spanish constituent entities that are taxpayers, or the sustituto del contribuyente Deadline: Within 25 calendar days following the 15th month after period end Channel: AEAT Sede Electrónica; payment by NRC or SEPA direct debit Source: Modelo 242 — Agencia Tributaria — https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas-otros-impuestos-tasas/impuesto-complementario/modelo-242-autoliquidacion-impuesto-complementario.html Penalties: Regime sits in art. 48 Ley 7/2024. Amounts could not be verified from the BOE text and are deliberately not stated here. Worth knowing: - Modelo 240 is due three months before Modelo 241 — a sequencing trap that catches groups planning to a single date. - A four-calendar-day easement applies to Modelo 241 where technical problems occur inside the regulatory deadline. - The Spanish regime has four charges, not three — an impuesto complementario adicional also exists under art. 30. ------------------------------------------------------------------------ ### Italy (IT) — Pillar Two Status: in-force Summary: One unified annual return across all three charges, but payment runs on its own split schedule. Last checked: 3 October 2026 Confidence: partial — Decree and provvedimento references are correct, but Agenzia delle Entrate deep links could not be retrieved; the links point to the authority’s site rather than the specific page. Penalty amounts are not stated. Charges in force: - IIR: Imposta minima integrativa — from Exercises beginning on or after 31 Dec 2023 - UTPR: Imposta minima suppletiva — from Exercises beginning after 31 Dec 2024, subject to art. 57 exceptions - Domestic: Imposta minima nazionale — from Exercises beginning on or after 31 Dec 2023 Access gate: Entratel / Fisconline abilitazione Lead time: Not stated Detail: Filing is through the Agenzia delle Entrate telematic services, directly or via an authorised intermediary under DPR 322/1998. Filing obligations (3): 1. Modello di Notifica Also known as: Notifica What: Notifies the Agenzia delle Entrate that another group entity will file the Comunicazione rilevante. Who files: Italian-located enterprises and Italian stateless entities that delegate filing Deadline: Same date as the Comunicazione rilevante — 15 months, 18 for the transitional exercise Channel: Entratel / Fisconline Source: Provvedimento prot. n. 321488 del 7 agosto 2025 — Agenzia delle Entrate — https://www.agenziaentrate.gov.it/ 2. Comunicazione Rilevante Also known as: GIR What: Italy's GloBE Information Return. Who files: Each enterprise located in Italy and each Italian stateless entity in an in-scope group; may be filed by the controllante or a designated entity Deadline: 15 months after the exercise end; 18 months for the transitional exercise. Not before 30 June 2026. Channel: Entratel or Fisconline, XML per the published tracciato and XSD Source: Provvedimento prot. n. 112451 del 9 aprile 2026 — Agenzia delle Entrate — https://www.agenziaentrate.gov.it/ 3. Dichiarazione annuale (modello GLOBE) Also known as: annual return What: A single unified return covering imposta minima integrativa, suppletiva and nazionale. Who files: Italian parent, intermediate and partly owned entities, and entities liable to the domestic charge Deadline: 15 months after the exercise end; 18 months for the transitional exercise. Not before 30 June 2026. Channel: Telematic to the Agenzia delle Entrate, directly or via a qualified intermediary Source: Provvedimento prot. n. 46523 del 6 febbraio 2026 — Agenzia delle Entrate — https://www.agenziaentrate.gov.it/ Penalties: Referred to art. 51(9) D.Lgs. 209/2023. Amounts could not be verified from the primary text and are deliberately not stated here. Worth knowing: - Payment splits 90% by the 11th month after the exercise closes, with the 10% balance a month after the return deadline — earlier than most groups expect. - Separate F24 tax codes per charge: 2730 integrativa, 2731 suppletiva, 2732 nazionale. Offsetting against other credits is excluded. - Transitional simplified net-basis reporting is available for exercises ending before 1 July 2030. ------------------------------------------------------------------------ ### Luxembourg (LU) — Pillar Two Status: in-force Summary: Registration is required of every constituent entity regardless of safe harbours — and each compartment needs its own tax number. Last checked: 3 October 2026 Confidence: primary — Verified against guichet.public.lu and the ACD. Start dates for the national charge and RBII could not be confirmed. Charges in force: - IIR: Impôt complémentaire RIR — from Fiscal years beginning from 31 Dec 2023 - UTPR: Impôt complémentaire RBII — from Unconfirmed from primary source - Domestic: Impôt complémentaire national — from Unconfirmed from primary source Access gate: LuxTrust or eID + 11-digit Luxembourg NIF Lead time: Not stated Detail: Each compartment of a multi-compartment entity needs its own Luxembourg NIF, obtained from the withholding tax bureau. No dedicated test environment exists for XML validation. Filing obligations (3): 1. Enregistrement Also known as: registration What: Registration with the ACD, which also designates the entity that will file the GIR. Who files: Every constituent entity, joint venture or JV affiliate in Luxembourg — independently of any safe harbour or filing obligation. Stateless entities are exempt. Deadline: 15 months after the reportable fiscal year; 18 months for the transition year Channel: MyGuichet.lu, online only Source: Pilier 2 — Imposition minimale effective, guichet.public.lu — https://guichet.public.lu/fr/entreprises/fiscalite/declaration/pilier-2.html 2. Déclaration d'information pour l'impôt complémentaire Also known as: GIR What: The GloBE Information Return. Who files: Constituent entities located in Luxembourg, or the designated local entity Deadline: 15 months after the reportable fiscal year; 18 months for the first year Channel: MyGuichet.lu — XSD and user guide published by the ACD Source: Pilier 2 — Administration des contributions directes — https://impotsdirects.public.lu/fr/echanges_electroniques/pilier2.html 3. Déclaration concernant l'impôt complémentaire Also known as: tax return What: The return establishing the top-up tax payable. Who files: The parent entity for RIR including nil returns; every entity allocated RBII tax including zero; only the designated entity for the national charge Deadline: 15 months after the reportable fiscal year; 18 months for the first year Channel: MyGuichet.lu — XSD and documentation version 09/2026 Source: Pilier 2 — Administration des contributions directes — https://impotsdirects.public.lu/fr/echanges_electroniques/pilier2.html Penalties: Flat €5,000 for registration breaches. Up to €250,000 for a missing, late, incomplete or inaccurate information return, rising to €300,000 in certain circumstances. Worth knowing: - Registration applies even where a safe harbour removes the tax — a common and expensive assumption. - Nil and zero returns are required for RIR and RBII respectively. - No local GIR filing required until 31 Dec 2026 for Barbados, Switzerland and Türkiye where filed there. ------------------------------------------------------------------------ ### Canada (CA) — Pillar Two Status: in-force-partial Summary: IIR and domestic top-up tax are law. The UTPR is NOT — it sits in a bill still before Parliament. Last checked: 3 October 2026 Confidence: primary — Verified against CRA pages and the Parliament of Canada bill record. Charges in force: - IIR: Global minimum tax (Part 2, GMTA) — from Fiscal years beginning on or after 31 Dec 2023 - UTPR: Not in force — proposed in Bill C-31 — from Proposed for fiscal years beginning on or after 31 Dec 2025 - Domestic: Domestic minimum top-up tax (Part 3, GMTA) — from Fiscal years beginning on or after 31 Dec 2023 Access gate: PT program account + mandatory schema validation Lead time: Not stated Detail: A validation of all schemas in the CRA Certification Testing environment is mandatory to obtain an API token. No token, no filing. Registration opened 20 October 2025; CT available from 5 January 2026. Filing obligations (3): 1. GloBE Information Return Also known as: GIR What: The OECD-format information return. Who files: A designated filing entity in Canada, the UPE if Canadian, or each constituent entity or an appointed designated local entity Deadline: 18 months after the first fiscal year; 15 months thereafter. Transitionally 30 June 2026 for years ending on or before 31 Dec 2024. Channel: API submission only, XML. Acceptance confirmed about 24 hours after submission. Source: Get ready to file — Canada Revenue Agency — https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/get-ready-file.html 2. GIR Notification What: Notification that the GIR is being filed by a qualifying foreign filing entity. Who files: Canadian constituent entities, or an appointed designated local entity Deadline: Same 18/15-month rule; 30 June 2026 transitionally Channel: API, JSON schema Source: Who must file — Canada Revenue Agency — https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/who-must-file.html 3. Global Minimum Tax Return What: The self-assessment return for liability under Part 2 or Part 3. Who files: Each person with a liability, or an appointed Canadian filing entity Deadline: Tied to the GIR due date for the fiscal year Channel: API, JSON schema Source: Who must file — Canada Revenue Agency — https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/who-must-file.html Penalties: Avoidance penalty the lesser of 50% of the amount avoided and $100,000. General penalty $2,500 where no other is specified. Failure-to-file offences $2,000 to $40,000 and up to 12 months imprisonment. Administrative failure-to-file amounts under ss. 97–99 unconfirmed. Worth knowing: - Canada's UTPR had passed second reading and a Senate pre-study as at 3 October 2026 and sits in committee. Royal assent may well be near, so date any client-facing statement that it is not in force. - A separate 30-day clock applies where the CRA notifies that no GIR was received by the exchange date. - Penalty concession runs 1 July to 31 December 2026 where the group filed centrally and notified the CRA by 30 June 2026; penalties may apply from 1 January 2027. ------------------------------------------------------------------------ ### Australia (AU) — Pillar Two Status: in-force Summary: Four obligations across two channels, and an access layer with a 20-entity ceiling that stops large groups at the line. Last checked: 3 October 2026 Confidence: primary — Verified against ATO guidance. The 20 and 300 entity limits are the ATO’s own figures. Charges in force: - IIR: Australian IIR/UTPR tax — from Fiscal years starting on or after 1 Jan 2024 - UTPR: Australian IIR/UTPR tax — from Fiscal years starting on or after 1 Jan 2025 - Domestic: Domestic minimum tax (DMT) — from Fiscal years starting on or after 1 Jan 2024 Access gate: GDMT account and role Lead time: Not stated by the ATO Detail: Created automatically on first CGDMTR lodgment, but can be requested earlier — necessary to nominate an agent not already linked. An agent has 28 days from nomination to add you as a client. Where an agent already holds client-level income tax access, no GDMT account is needed. Filing obligations (3): 1. GloBE Information Return Also known as: GIR What: A single information return with a general section and jurisdictional sections. Who files: Each Australian group entity, unless a designated local entity is nominated Deadline: 18 months after the first fiscal year; 15 months thereafter Channel: XML via Online services for business or for agents, file transfer Source: Lodging, paying and other obligations for Pillar Two — ATO — https://ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/global-and-domestic-minimum-tax/lodging-paying-and-other-obligations-for-pillar-two 2. Combined Global and Domestic Minimum Tax Return Also known as: CGDMTR What: One form carrying the foreign lodgment notification, the Australian IIR/UTPR return and the domestic minimum tax return. Who files: Each group entity with a lodgment obligation, including nil amounts, unless exempt. A designated local entity may lodge for all. Deadline: 18 months after the first fiscal year; 15 months thereafter. Payment falls on the same day. Channel: Online services for business or agents, or API-enabled software. Online form caps a DLE at 20 entities including itself; API supports up to 300. Source: CGDMTR instructions — lodgment, assessment and payment, ATO — https://www.ato.gov.au/forms-and-instructions/pillar-two-cgdmtr-online-form-instructions-2024/cgdmtr-general-information/lodgment-assessment-and-payment 3. Foreign lodgment notification What: Notification that the GIR is lodged overseas with a foreign tax authority. Who files: Australian group entities relying on overseas filing Deadline: Lodged inside the CGDMTR, same due date Channel: Within the CGDMTR Source: Lodging, paying and other obligations for Pillar Two — ATO — https://ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/global-and-domestic-minimum-tax/lodging-paying-and-other-obligations-for-pillar-two Penalties: Failure to lodge on time: the base penalty amount multiplied by 500. False and misleading statements: base penalty doubled. Administrative penalty also applies for failing to keep records. Worth knowing: - The 30-day automatic deferral covers the AIUTR and DMTR only. The GIR and foreign lodgment notification CANNOT be deferred. - The 20-entity online ceiling forces larger groups onto an API solution — discover that late and the deadline is gone. - There is no DLE nomination form; the designation is made inside the GIR and CGDMTR. - Australia uses DMT and foreign lodgment notification. It does not use QDMTT or ORN. ------------------------------------------------------------------------ ### New Zealand (NZ) — Pillar Two Status: in-force Summary: A six-month registration clock that bites long before any return is due, with a NZ$100,000 exposure attached. Last checked: 3 October 2026 Confidence: primary — Verified against Inland Revenue pages. Charges in force: - IIR: Multinational top-up tax (applied GloBE rules) — from Fiscal years beginning on or after 1 Jan 2025 - UTPR: Applied GloBE rules — from Fiscal years beginning on or after 1 Jan 2025 - Domestic: Domestic income inclusion rule (DIIR) — from Fiscal years beginning on or after 1 Jan 2026 Access gate: GloBE account registration Lead time: Not stated Detail: Due within 6 months of the end of the first fiscal year the rules apply — set by the UPE's year end, not the local entity's. Required even if the group is in scope for only part of a year. Filing obligations (3): 1. GloBE registration and notification Also known as: GloBE account What: One registration per MNE group covering all its New Zealand constituent entities. Who files: A designated New Zealand constituent entity Deadline: Within 6 months of the end of the first fiscal year the rules apply Channel: myIR — Registration → International exchange of information account → Global Anti-Base Erosion (GloBE) Source: GloBE registration requirements — Inland Revenue — https://www.ird.govt.nz/international-tax/business/nz-globe-rules-and-inclusive-framework-2-pillar-solution/the-globe-rules/globe-registration-requirements 2. GloBE information return Also known as: GIR What: The OECD-format information return. Who files: The designated New Zealand constituent entity for NZ-headquartered groups Deadline: 18 months after the first fiscal year. IRD advises NZ-headquartered groups to file within 15 months to align with other jurisdictions. Channel: myIR, XML meeting the OECD GIR XML Schema. MessageRefId and DocRefId must begin with the designated entity's IRD number. Source: Filing the GloBE information return — Inland Revenue — https://www.ird.govt.nz/international-tax/business/nz-globe-rules-and-inclusive-framework-2-pillar-solution/the-globe-rules/filing-the-globe-information-return 3. Multinational top-up tax return What: The return assessing multinational top-up tax. Who files: The designated New Zealand constituent entity Deadline: 20 months after the fiscal year for the first year; 16 months thereafter Channel: Online return in myIR — available from April 2027 Source: Filing the top-up tax return — Inland Revenue — https://www.ird.govt.nz/international-tax/business/nz-globe-rules-and-inclusive-framework-2-pillar-solution/the-globe-rules/filing-the-top-up-tax-return Penalties: Not registering or providing an accurate notification: up to NZ$100,000. Penalties for late or incorrect filing of the GIR or top-up tax return are not stated by IRD. Worth knowing: - The registration clock runs off the UPE's year end, not the New Zealand entity's. - IRD has said it will publish GIR submission mechanics only after October 2026, and the top-up tax return is not available in myIR until April 2027. - New Zealand has adopted the Side-by-Side package; the transitional CbCR safe harbour now extends to fiscal years beginning on or before 31 Dec 2027. ------------------------------------------------------------------------ ### Singapore (SG) — Pillar Two Status: in-force Summary: Registration within six months designates the filing entities. No UTPR — so no backstop where no IIR applies up the chain. Last checked: 3 October 2026 Confidence: primary — Verified against IRAS guidance. Penalty amounts could not be extracted from the Act and are not stated. Charges in force: - IIR: Multinational enterprise top-up tax (MTT) — from Financial years beginning on or after 1 Jan 2025 - UTPR: Not adopted — from n/a - Domestic: Domestic top-up tax (DTT) — from Financial years beginning on or after 1 Jan 2025 Access gate: Registration + Corppass authorisation Lead time: Not stated Detail: Registration is the gateway — the GIR and returns are obligations of a registered group. The GFE and DFE must be the same constituent entity, designated at registration. Filing obligations (4): 1. Registration What: Registration of the in-scope group, at which the local filing entities are designated. Who files: The Ultimate Parent Entity Deadline: Within 6 months from the UPE's financial year end Channel: IRAS Source: Registration for MTT and DTT — IRAS — https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes/registration-for-multinational-enterprise-top-up-tax-and-domestic-top-up-tax 2. GloBE Information Return Also known as: GIR What: The standardised Pillar Two information return. Who files: The designated local GIR filing entity (GFE) Deadline: 15 months from financial year end; 18 months for a transition year Channel: myTax Portal, XML per the GIR XML Schema, by Corppass-authorised personnel Source: e-Tax Guide: Multinational Enterprise Top-up Tax and Domestic Top-up Tax — IRAS — https://iras.gov.sg/media/docs/default-source/e-tax/e-tax-guide-mtt-and-dtt.pdf 3. GIR Notification What: Notification that the GIR has been filed in a foreign jurisdiction instead. Who files: The GFE, for non-Singapore-headquartered groups Deadline: 15 months from financial year end; 18 months for a transition year Channel: Electronically to the Comptroller Source: Module 9: GloBE and DTT related compliance obligations — IRAS — https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/module-9---globe-and-dtt-related-compliance-obligations.pdf 4. MTT Return and DTT Return What: Separate returns assessing the IIR top-up tax and the domestic top-up tax. Who files: MTT by a responsible member parent entity; DTT by the designated DTT filing entity — one DTT return per group Deadline: 15 months from financial year end; 18 months for a transition year. Payment within 1 month of the filing due date. Channel: Digital filing service on myTax Portal Source: e-Tax Guide: MTT and DTT — IRAS — https://iras.gov.sg/media/docs/default-source/e-tax/e-tax-guide-mtt-and-dtt.pdf Penalties: Surcharge for failure to register under s.36, and offences under Part 8 of the Act. Exact amounts could not be extracted from the statute and are deliberately not stated here. Worth knowing: - A nil return must be filed even where MTT or DTT payable is nil. - The Comptroller will adopt a light touch for the first three financial years from 2025 where the group shows it took reasonable measures. - Concessionary-rate incentives make sub-15% Singapore effective rates common, so the DTT is a real cash cost, not a formality. ------------------------------------------------------------------------ ### United Arab Emirates (AE) — Pillar Two Status: in-force-partial Summary: Domestic top-up tax only — the UAE has expressly decided not to implement an IIR. Last checked: 3 October 2026 Confidence: partial — Adoption and the IIR decision are verified against the Ministry of Finance. Filing deadlines and channels are NOT published in the reachable instruments and are marked unconfirmed. Charges in force: - IIR: Not adopted — express policy decision — from n/a - UTPR: Not adopted — from n/a - Domestic: Domestic Minimum Top-up Tax (DMTT) — from Financial years starting on or after 1 Jan 2025 Access gate: Top-up Tax registration Lead time: Not confirmed Detail: The FTA published a Top-up Tax Guide on scope and registration dated 26 August 2026. Registration deadlines and channel could not be confirmed from a government source reachable here. Filing obligations (3): 1. Pillar Two Information Return Also known as: PTIR, GIR What: The UAE's GloBE information return. Who files: Each constituent entity located in the UAE excluding investment entities; each JV and JV subsidiary; each stateless reverse hybrid created under UAE law. A designated local entity may file for the others. Deadline: Not stated in the Ministerial Decision — unconfirmed Channel: Unconfirmed Source: Ministerial Decision No. 133 of 2026 on the Pillar Two Information Return — https://mof.gov.ae/wp-content/uploads/2026/08/Ministerial-Decision-No133-of-2026-on-Pillar-Two-Information-Return-EN.pdf 2. Notification of foreign filing What: Notification of the identity and location of the entity filing the PTIR. Who files: Each entity under Article 2(1) of MD 133/2026, or the designated local entity Deadline: Not stated — unconfirmed Channel: Unconfirmed Source: Ministerial Decision No. 133 of 2026 on the Pillar Two Information Return — https://mof.gov.ae/wp-content/uploads/2026/08/Ministerial-Decision-No133-of-2026-on-Pillar-Two-Information-Return-EN.pdf 3. Top-up Tax Return What: The return on which Top-up Tax is reported and paid. Who files: UAE constituent entities; a domestic designated filing entity may be appointed to pay on behalf of the group Deadline: Unconfirmed Channel: Unconfirmed Source: UAE Domestic Minimum Top-up Tax — Ministry of Finance — https://mof.gov.ae/en/public-finance/tax/uae-domestic-minimum-top-up-tax/ Penalties: No Top-up Tax penalty instrument could be located on a government source. Deliberately not stated. Worth knowing: - The DMTT holds OECD transitional qualified status, announced 25 August 2025. - The PTIR obligation bites on each UAE constituent entity regardless of where the parent sits — including free zone entities on 0% regimes. - With a domestic charge but no IIR, UAE-parented groups still face IIR or UTPR charges abroad on their non-UAE low-taxed profits. ------------------------------------------------------------------------ ### India (IN) — Pillar Two Status: not-adopted Summary: India has no GloBE charge of any kind. The exposure is entirely outbound — and it is real. Last checked: 3 October 2026 Confidence: primary — Non-adoption verified against the Finance Bill 2026, its explanatory memorandum and the Budget speech. Note this is an absence of provision rather than an express government denial. Charges in force: - IIR: Not adopted — from n/a - UTPR: Not adopted — from n/a - Domestic: Not adopted — from n/a Access gate: None Lead time: n/a Detail: No Pillar Two registration exists in India. Filing obligations (2): 1. No Pillar Two filing obligation What: India has enacted no GloBE charge, so there is no GIR, no top-up tax return, no notification and no registration. Who files: n/a Deadline: n/a Channel: n/a Source: Memorandum Explaining the Provisions in the Finance Bill, 2026 — https://www.indiabudget.gov.in/doc/memo.pdf 2. Country-by-Country Report Also known as: CbCR, s.511 What: Not Pillar Two, but the data backbone every GloBE computation draws on. Who files: Indian-resident parent or alternate reporting entity of an international group Deadline: Within 12 months from the end of the reporting accounting year Channel: Director General of Income-tax (Risk Assessment) Source: Section 511, Income-tax Act 2025 — Income Tax Department — https://www.incometaxindia.gov.in/w/section-511-2 Penalties: None — no Pillar Two obligation exists to penalise. Worth knowing: - Because India levies no domestic top-up tax, low-taxed Indian profits are exposed to top-up tax collected by FOREIGN treasuries under a parent's IIR. - Indian incentive regimes — SEZ and IFSC, concessional 15% and 22% rates, MAT interaction — make sub-15% Indian effective rates realistic. - Foreign-parented groups with Indian entities must still assemble Indian data to GIR standard for filing elsewhere. - Nothing on Pillar Two appeared in the Union Budget 2026-27 speech or the Finance Bill 2026 memorandum. ------------------------------------------------------------------------ ## REGIME: E-INVOICING ### Germany (DE) — E-Invoicing Status: in-force-partial Summary: Receiving has been compulsory since January 2025. Issuing starts 2027 — and uniquely, there is no portal and no accreditation. Last checked: 4 October 2026 Confidence: primary — Verified against the BMF FAQ and the BMF-Schreiben of 15 October 2025. Charges in force: - Receive: E-Rechnung (Empfangspflicht) — from 1 January 2025 — all domestic businesses - Issue: E-Rechnung (Ausstellungspflicht) — from 1 January 2027 if prior-year turnover above EUR 800,000; 1 January 2028 for the rest Access gate: None — no portal, no accreditation Lead time: Not applicable Detail: Germany deliberately built no central platform. The BMF states the law prescribes no particular channel: email, an electronic interface, shared storage or a portal all qualify. The lightest regime in Europe to connect to. Filing obligations (2): 1. E-Rechnung — Empfang Also known as: receiving obligation What: Ability to receive a structured electronic invoice from any domestic supplier. Who files: Every domestic business (inländische Unternehmer). An email inbox is sufficient. Deadline: In force since 1 January 2025 Channel: Any — no prescribed route Source: FAQ E-Rechnung — Bundesfinanzministerium — https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html 2. E-Rechnung — Ausstellung Also known as: issuing obligation What: Issue domestic B2B invoices in a structured format compliant with EN 16931. Who files: Businesses with prior-year turnover above EUR 800,000 from 2027; all others from 2028. Invoices under EUR 250 and B2C are out of scope. Deadline: 1 January 2027 (turnover above EUR 800,000); 1 January 2028 (all others) Channel: XRechnung or ZUGFeRD 2.0.1+ (excluding MINIMUM and BASIC-WL). EDI permitted transitionally to end-2027. Source: FAQ E-Rechnung — Bundesfinanzministerium — https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html Penalties: Up to EUR 5,000 as an administrative offence under § 26a(2) UStG for failure to issue correctly or on time; up to EUR 1,000 for retention breaches. Commercially the larger exposure is input-VAT recovery on non-compliant invoices. Worth knowing: - Receiving has been mandatory since January 2025 — many groups still have no structured inbox. - The structured XML is the leading version in a hybrid invoice, not the PDF. - The operative guidance is the second BMF-Schreiben of 15 October 2025. ------------------------------------------------------------------------ ### France (FR) — E-Invoicing Status: in-force Summary: Live since September 2026. You cannot transmit at all without a contracted, state-accredited platform — the hardest access gate in Europe. Last checked: 4 October 2026 Confidence: primary — Verified against DGFiP guides and fiches. The e-reporting penalty could not be read from Légifrance and is not stated. Charges in force: - Receive: Réception via plateforme agréée — from 1 September 2026 — all French VAT-taxable persons - Issue: Émission de factures électroniques — from 1 September 2026 for grandes entreprises and ETI; 1 September 2027 for PME, TPE and micro-entreprises - E-reporting: Transmission des données de transaction et de paiement — from 1 September 2026 for grandes entreprises and ETI Access gate: Contract with a plateforme agréée (PDP) Lead time: Not stated by DGFiP Detail: There is no self-service government channel for B2B invoices. Every business must contract with a platform immatriculated by DGFiP against fiscal, IT and security criteria including ISO 27001 or SecNumCloud, two-factor authentication and EU data residency. Accreditation runs three years, renewable. A group running its own in-house platform must itself be immatriculated. Filing obligations (3): 1. Sélection d'une plateforme agréée Also known as: platform selection What: Contract with an accredited platform — the prerequisite for receiving anything. Who files: Every VAT-taxable person established in France Deadline: 1 September 2026 Channel: Plateforme agréée, with routing resolved through the annuaire Source: Fiche plateformes agréées — DGFiP — https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/fiches_reforme/fiche-pdp.pdf 2. Émission de factures électroniques Also known as: issuing What: Issue domestic B2B invoices electronically through an accredited platform. Who files: Grandes entreprises and ETI from September 2026; PME, TPE and micro from September 2027. Size fixed as at 1 January 2025. Deadline: 1 September 2026 (GE and ETI); 1 September 2027 (others) Channel: UBL, CII or Factur-X via a plateforme agréée Source: Guide pratique de démarrage — DGFiP — https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/guide_pratique_facturation_electronique.pdf 3. E-reporting Also known as: transmission des données What: Report transaction and payment data for flows outside domestic B2B. Who files: Grandes entreprises and ETI Deadline: 1 September 2026 Channel: Plateforme agréée Source: Fiche formats et e-reporting — DGFiP — https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/fiches_reforme/fiche-4_f_v.pdf Penalties: EUR 50 per invoice not issued electronically, capped at EUR 15,000 per calendar year, with the first breach unsanctioned. Failure to have a reception platform: EUR 500 three months after a mise en demeure, then EUR 1,000 per further three-month period. Worth knowing: - A sanctions grace period runs for the remainder of 2026 for companies in genuine difficulty. It expires 31 December 2026. - The Portail Public de Facturation no longer transmits invoices — it is the directory. Chorus Pro remains for B2G only. - Company size was fixed as at 1 January 2025 on the last closed financial year; growing past a threshold since then does not change your wave. ------------------------------------------------------------------------ ### Italy (IT) — E-Invoicing Status: in-force Summary: Mandatory since 2019 and fully mature. Everything routes through one state platform; nothing can bypass it. Last checked: 4 October 2026 Confidence: partial — Legal basis verified from Normattiva. Agenzia delle Entrate pages returned HTTP 403 throughout, so channel accreditation detail and penalty amounts are unverified. Charges in force: - Issue and receive: Fattura elettronica via Sistema di Interscambio — from 1 January 2019; flat-rate taxpayers from 1 January 2024 - Cross-border reporting: Dati transfrontalieri via SdI — from 1 July 2022 Access gate: SdI routing identifier and transmission channel Lead time: Not stated Detail: Use of the Sistema di Interscambio is compulsory — a group cannot transmit outside it. Routing normally requires a codice destinatario or PEC address, and an accredited transmission channel. These operational details could not be verified from the authority directly. Filing obligations (2): 1. Fattura elettronica Also known as: FatturaPA, e-invoice What: Issue and receive all domestic B2B invoices as FatturaPA XML through the SdI. Who files: Parties resident or established in Italy. Non-established persons holding only an Italian VAT number are outside the issuing mandate. Deadline: In force since 1 January 2019 Channel: Sistema di Interscambio (SdI), FatturaPA XML Source: DLgs 127/2015, art. 1 — Normattiva — https://www.normattiva.it/atto/caricaDettaglioAtto?atto.codiceRedazionale=15G00143&atto.dataPubblicazioneGazzetta=2015-08-18&tipoDettaglio=vigente 2. Dati transfrontalieri Also known as: cross-border reporting What: Report cross-border transaction data through the SdI. Who files: Italian-established taxable persons Deadline: Outbound within the invoice issuing deadline; inbound by the 15th of the following month Channel: Sistema di Interscambio Source: DLgs 127/2015 — Normattiva — https://www.normattiva.it/atto/caricaDettaglioAtto?atto.codiceRedazionale=15G00143&atto.dataPubblicazioneGazzetta=2015-08-18&tipoDettaglio=vigente Penalties: Governed by DLgs 471/1997 art. 6 as amended by DLgs 87/2024. Amounts could not be read from the primary text and are deliberately not stated. Worth knowing: - Technical specifications version 1.9.1 usable from 15 May 2026; new B2G specifications in force the same date. - Italy is the model ViDA will force others toward — and which Italy must itself align by 1 January 2035. ------------------------------------------------------------------------ ### Spain (ES) — E-Invoicing Status: in-force-partial Summary: Two unrelated regimes. Veri*Factu is live but excludes SII filers — which is most large groups. The B2B mandate is law with no start date. Last checked: 4 October 2026 Confidence: partial — Verified against AEAT and the BOE. Penalty amounts under art. 201 bis LGT could not be read and are not stated. Charges in force: - Billing records: Veri*Factu / sistemas informáticos de facturación — from 1 January 2026 for corporate income tax payers; 1 July 2026 for others — but SII filers are excluded - B2B e-invoicing: Facturación electrónica obligatoria (Crea y Crece) — from Not yet applicable — awaits a ministerial order Access gate: None stated for Veri*Factu Lead time: Not stated Detail: AEAT states plainly that no prior registration is required. Compliance rests on a declaración responsable from the software producer, not the taxpayer, and no third-party certification is needed. For the B2B mandate, a group must choose a private platform or the public solution, which AEAT commits to making available at least two months before the obligation applies. Filing obligations (2): 1. Veri*Factu Also known as: sistemas informáticos de facturación, RRSIF What: Invoicing software must produce standardised, tamper-evident billing records with a QR code on each invoice. Who files: Spanish invoicing obligations under Ley 37/1992 — but SII filers are expressly excluded by art. 3.3 RD 1007/2023, which exempts most large groups. Deadline: 1 January 2026 (corporate income tax payers); 1 July 2026 (others) Channel: Records transmitted continuously to AEAT, or retained under integrity and traceability requirements Source: Veri*Factu — cuestiones generales, AEAT — https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/cuestiones-generales.html 2. Facturación electrónica B2B Also known as: Crea y Crece What: Mandatory structured B2B e-invoicing with four-business-day payment-status reporting. Who files: Businesses above EUR 8m turnover 12 months after the enabling order; all others at 24 months Deadline: Not yet running — Real Decreto 238/2026 is in force but application awaits a ministerial order not yet published Channel: Public solution or an interconnected private platform; EN 16931 in CII, UBL, EDIFACT or Facturae Source: Real Decreto 238/2026 — BOE — https://www.boe.es/boe/dias/2026/03/31/pdfs/BOE-A-2026-7295.pdf Penalties: Veri*Factu breaches sit in art. 201 bis LGT as grave infringements. Amounts could not be read from the primary text. RD 238/2026 itself contains no sanctions provisions. Worth knowing: - Most EUR 750m+ groups with Spanish entities are SII filers and therefore fall OUTSIDE Veri*Factu entirely. Check before spending on it. - Spain's B2B mandate has no live dates. A draft order proposed 1 October 2026; that date passed with nothing published. Anyone quoting a Spanish start date is quoting an assumption. - The two regimes are independent — conflating them is the standard error. ------------------------------------------------------------------------ ### Belgium (BE) — E-Invoicing Status: in-force Summary: Live since January 2026 with no phase-in by size. Everything runs over Peppol. Last checked: 4 October 2026 Confidence: primary — Verified against einvoice.belgium.be and the law of 6 February 2024 as published in the Moniteur belge. Charges in force: - Issue and receive: Gestructureerde elektronische factuur / facture électronique structurée — from 1 January 2026 — no phase-in - E-reporting: Announced only — from Indicated for 2028; not yet transposed into Belgian law Access gate: Peppol access point via a certified service provider Lead time: Not stated Detail: Connect through a certified Peppol service provider; your software establishes the connection and registers you as a Peppol participant. Provider accreditation is run by FPS BOSA. There is no tax-authority accreditation of the taxpayer itself. Filing obligations (1): 1. Gestructureerde elektronische factuur Also known as: structured e-invoice, Peppol BIS What: Issue and receive all domestic B2B invoices as structured electronic invoices over Peppol. Who files: Belgian VAT-liable enterprises. Non-established persons without a Belgian fixed establishment are excluded; small enterprises under EUR 25,000 turnover are optional. Deadline: In force since 1 January 2026 — the trigger is any invoice drawn up, issued or sent on or after that date Channel: Peppol BIS Billing 3.0 over the Peppol network. Other formats only by agreement between the parties, and must still meet EN 16931. Source: When is e-invoicing mandatory — einvoice.belgium.be — https://einvoice.belgium.be/en/article/when-e-invoicing-mandatory Penalties: Technical non-compliance: EUR 1,500 first offence, EUR 3,000 second, EUR 5,000 subsequent. Missing or inaccurate structured invoices attract a proportional fine under Royal Decree no. 41; late issuance a non-proportional fine under Royal Decree no. 44. Worth knowing: - No phase-in by size — the obligation landed on everyone at once on 1 January 2026. - Credit notes and amending documents must use the same format as the original invoice. - Intra-Community transactions are excluded from the planned domestic e-reporting; ViDA covers those from 1 July 2030. ------------------------------------------------------------------------ ### Poland (PL) — E-Invoicing Status: in-force Summary: KSeF 2.0 went live February 2026. Authentication must be completed before a single invoice can be transmitted. Last checked: 4 October 2026 Confidence: primary — Verified against Ministerstwo Finansów pages and the official KSeF certificate procedure. The amending act's exact title could not be confirmed as ISAP is robots-blocked. Charges in force: - Receive: Odbiór w KSeF — from 1 February 2026 — all taxpayers - Issue: Wystawianie faktur ustrukturyzowanych — from 1 February 2026 if 2024 sales including VAT exceeded PLN 200m; 1 April 2026 for most others; 1 January 2027 for the smallest Access gate: KSeF authentication, then a KSeF certificate Lead time: Not stated Detail: A legal entity authenticates with a qualified electronic seal containing the NIP, a qualified signature with the NIP, a Profil Zaufany, or a token. An entity without a qualified seal must file form ZAW-FA to designate one natural person to manage permissions. KSeF certificates are issued only to already-authenticated entities, are valid a maximum of two years, and one certificate serves one purpose — authentication or offline mode, never both. Filing obligations (2): 1. Odbiór faktur w KSeF Also known as: receiving What: Receive structured invoices through the national platform. Who files: All taxpayers Deadline: 1 February 2026 Channel: KSeF 2.0 Source: KSeF plan wdrożenia — Ministerstwo Finansów — https://www.gov.pl/web/finanse/krajowy-system-e-faktur--plan-wdrozenia 2. Faktura ustrukturyzowana Also known as: structured invoice, FA(3) What: Issue invoices in the FA(3) logical structure through KSeF. Who files: Taxpayers whose 2024 sales including VAT exceeded PLN 200m from February 2026; most others from April 2026; the smallest from January 2027 Deadline: 1 February 2026 / 1 April 2026 / 1 January 2027 by size Channel: KSeF 2.0 API or the Aplikacja Podatnika KSeF. Offline24 mode is retained indefinitely with QR verification. Source: Jak uzyskać dostęp do KSeF — Ministerstwo Finansów — https://www.gov.pl/web/finanse/jak-uzyskac-dostep-do-ksef Penalties: The Ministry of Finance has stated there will be no penalties for KSeF-related errors through 2026. Statutory amounts could not be verified from a primary source and are not stated. Worth knowing: - The penalty holiday expires at the end of 2026. - Transitional relief for taxpayers under PLN 10,000 monthly sales ends the moment that figure is exceeded in any month — with no reset. - One KSeF certificate serves one purpose. Groups that need both authentication and offline mode need two. ------------------------------------------------------------------------ ### European Union — ViDA (EU) — E-Invoicing Status: enacted Summary: The convergence clock. Cross-border digital reporting from July 2030, and every legacy national system must align by January 2035. Last checked: 4 October 2026 Confidence: primary — Timeline verified against the European Commission's ViDA pages and implementation strategy. The directive's wording on Articles 217/218/232 could not be read from EUR-Lex. Charges in force: - Enabling: Council Directive (EU) 2025/516 — from In force 14 April 2025 — Member States may mandate domestic e-invoicing without a derogation or buyer consent - Digital Reporting: Digital Reporting Requirements (DRR) — from 1 July 2030 for cross-border B2B Access gate: None — this is a directive, not a platform Lead time: Not applicable Detail: ViDA obliges Member States, not taxpayers directly. Its practical effect on a group is that national systems will change to converge, and the systems you build for 2026 and 2027 must survive that. Filing obligations (4): 1. Transposition — Article 2 measures What: Member States transpose the first tranche, including OSS and IOSS clarifications. Who files: Member States Deadline: 31 December 2026 Channel: National law Source: VAT in the Digital Age — European Commission — https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en 2. Platform economy and Single VAT Registration What: Deemed-supplier rules for short-term accommodation and road passenger transport; main Single VAT Registration reforms; mandatory reverse charge for non-identified suppliers. Who files: Member States and affected businesses Deadline: 1 July 2028, with deferral to 1 January 2030 permitted for the platform rules Channel: National law Source: ViDA Implementation Strategy — European Commission — https://taxation-customs.ec.europa.eu/document/download/d5c72f2a-df00-473d-8f8a-5400b999e1aa_en?filename=Implementation+strategy.pdf 3. Digital Reporting Requirements Also known as: DRR What: Digital reporting for intra-EU B2B transactions, with e-invoicing mandatory for those flows. Who files: Businesses making intra-EU B2B supplies Deadline: 1 July 2030 Channel: National systems, aligned to the EU model Source: Council Directive (EU) 2025/516 — EUR-Lex — https://eur-lex.europa.eu/eli/dir/2025/516/oj/eng 4. Legacy system alignment What: Member States with a pre-existing real-time reporting system must align it with the EU cross-border model. Who files: Italy, Poland, France, Spain, Belgium and others with domestic systems Deadline: 1 January 2035 Channel: National law Source: VAT in the Digital Age — European Commission — https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en Penalties: Not applicable — a directive binding Member States, not taxpayers. Worth knowing: - 1 January 2035 is the date that forces Italy's SdI, Poland's KSeF, France's PDP model, Spain's dual regime and Belgium's Peppol approach to converge. - Since 14 April 2025 Member States no longer need a derogation to mandate domestic e-invoicing — which is why six mandates landed in eighteen months. - Anything built on a single national format today will need to survive the 2030 and 2035 changes. ------------------------------------------------------------------------ ## CHANGE LOG 53 dated changes to filing mechanics. Most recent first. 2026-12-31 | LU | easement | End of the Luxembourg easement removing local GIR filing for Barbados, Switzerland and Türkiye where filed there. Source: https://impotsdirects.public.lu/fr/echanges_electroniques/pilier2.html 2026-12-31 | GB | easement | End of HMRC's non-enforcement of local GIR filing — applies only to filing deadlines falling no later than this date. Source: https://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach/global-information-return-gir-filing-and-exchange-transitional-approach 2026-12-31 | CA | easement | End of the CRA concession not to penalise a missing GIR where the group filed centrally and notified the CRA by 30 June 2026. Penalties may apply from 1 January 2027. Source: https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/get-ready-file.html 2026-12-31 | BE | channel | BIZTAX mandate route closes; the dedicated Pillar 2 mandate applies from 1 January 2027. Source: https://financien.belgium.be/nl/E-services/pillar-2 2026-11-30 | BE | deadline | Second-wave Belgian QDMTT deadline for fiscal years ending 31 December 2025. Source: https://financien.belgium.be/nl/E-services/pillar-2 2026-10-31 | NL | easement | Dutch penalty waiver expires. Penalties resume from 1 November 2026. Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/geen-verzuimboete-minimumbelasting-tot-en-met-31-oktober-2026 2026-09-30 | IE | easement | Cut-off for the foreign-filing penalty relief in eBrief 109/26. Source: https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-1092026.aspx 2026-09-17 | DE | schema | BZSt reports the OECD's 11 September 2026 updated GIR template, applying to fiscal years beginning on or after 31 December 2025; the GIR XML schema is being revised. Source: https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260917_Newsletter_08_2026.html 2026-09-01 | GB | easement | Deadline for resubmitting information returns that failed validation under the transitional approach. Source: https://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach/global-information-return-gir-filing-and-exchange-transitional-approach 2026-08-31 | NL | deadline | First Dutch minimum tax return deadline for the 2024 reporting year under the 20-month rule. Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/minimumbelasting/minimumbelasting-aangifte-doen-en-betalen 2026-08-31 | DE | schema | Rule 60022 found to generate incorrect FileErrors on UPE correction messages omitting the GeneralSection; 70053 to be deactivated and 70030 revised. Source: https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260831_Newsletter_07_2026.html 2026-08-26 | AE | channel | FTA publishes its first two Top-up Tax guides: Scope and Registration, and Excluded Entities and Investment Entities. Source: https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.guides.references.aspx 2026-08-18 | NL | easement | Verzuimboete waived for late minimum tax filing or payment through 31 October 2026, citing international implementation and system problems. Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/geen-verzuimboete-minimumbelasting-tot-en-met-31-oktober-2026 2026-08-14 | DE | schema | Rules 70012 and 70037 added to the deactivated list; 70030 and 70053 under review. Acceptance requires Accepted status with no RecordError entries. Source: https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260814_Newsletter_06_2026.html 2026-08-06 | DE | schema | Kommunikationshandbuch Mindeststeuer-Bericht v1.3 published; data set description v1.3 dated 5 June 2026. Source: https://www.bzst.de/DE/Unternehmen/Intern_Informationsaustausch/Pillar2/Handbuecher/handbuecher_node.html 2026-08-03 | AE | scope | Ministerial Decision 133 of 2026 sets out which entities must file the UAE Pillar Two Information Return. No filing deadline is stated. Source: https://mof.gov.ae/wp-content/uploads/2026/08/Ministerial-Decision-No133-of-2026-on-Pillar-Two-Information-Return-EN.pdf 2026-08-01 | GB | easement | UK late-filing penalty soft landing ends. Submissions after this date are exposed to penalties. Source: https://www.gov.uk/government/publications/pillar-2-top-up-taxes-submission-of-returns-notice-3/notice-3-pillar-2-top-up-taxes-submission-of-returns 2026-07-29 | GB | scope | Cyprus added to HMRC's GIR exchange list, taking it to 31 jurisdictions. Source: https://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach/global-information-return-gir-filing-and-exchange-transitional-approach 2026-07-27 | DE | schema | BZSt deactivates OECD business rules 60025, 60026, 60028 and BZSt rules including 70028, 70033, 70045–70048, 70087–70092 and 70119–70121. Source: https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260727_Newsletter_05_2026.html 2026-07-23 | IT | channel | Risoluzione 27/E introduces tax codes for ravvedimento of the information obligations. Source: https://www.agenziaentrate.gov.it/ 2026-07-20 | NL | channel | Processing reports (verwerkingsverslag) become available — until then acceptance of a BIA could not be confirmed. Source: https://odb.belastingdienst.nl/bijheffing-informatieaangifte-bia/ 2026-07-01 | ES | channel | Modelo 242 instructions apply to all filings from this date, whatever period they cover. Source: https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas-otros-impuestos-tasas/impuesto-complementario/modelo-242-autoliquidacion-impuesto-complementario.html 2026-07-01 | BE | channel | Belgian GIR notification system opens; form and XSD published. Source: https://financien.belgium.be/nl/E-services/pillar-2 2026-06-30 | NL | deadline | First Dutch BIA deadline for the 2024 reporting year under the 18-month rule. Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/minimumbelasting/bijheffing-informatieaangifte 2026-06-30 | LU | deadline | First Luxembourg deadline for registration and first-year filings. Source: https://guichet.public.lu/fr/entreprises/fiscalite/declaration/pilier-2.html 2026-06-30 | IE | deadline | First Irish pay-and-file and first TIR filing deadline. ROS systems went live, with a test environment for filers. Source: https://www.revenue.ie/en/companies-and-charities/pillar-two/dates/index.aspx 2026-06-30 | GB | deadline | Notice 3 published, setting the statutory submission requirements for returns, information returns, ORNs and BTNs. Source: https://www.gov.uk/government/publications/pillar-2-top-up-taxes-submission-of-returns-notice-3/notice-3-pillar-2-top-up-taxes-submission-of-returns 2026-06-30 | ES | deadline | Spanish deadline for Modelo 240 and Modelo 241 for periods ending before 31 March 2025. Source: https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendario-anual/junio/hasta-30-junio.html 2026-06-30 | CA | deadline | First Canadian filing deadline for fiscal years beginning on or after 31 December 2023 and ending on or before 31 December 2024. Source: https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/get-ready-file.html 2026-06-26 | IE | easement | Revenue eBrief 109/26: penalty relief for a late TIR where the foreign return was filed by 30 September 2026 and a Notification of Filer was submitted by the specified return date. Source: https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-1092026.aspx 2026-06-15 | BE | channel | Royal Decrees publish the final QDMTT return form and the IIR top-up tax return forms. Source: https://financien.belgium.be/nl/E-services/pillar-2 2026-06-12 | BE | deadline | Belgian authorities extend the GIR notification, QDMTT return and IIR return deadlines to 30 September 2026 for assessment years 2024 and 2025. Source: https://financien.belgium.be/nl/E-services/pillar-2 2026-06-08 | SG | scope | Singapore consults on the Finance (Income Taxes) Bill 2026, proposing the Side-by-Side safe harbour and the GloBE information return exchange framework. No UTPR proposed. Source: https://www.mof.gov.sg/news-resources/newsroom/public-consultation-on-proposed-finance-income-taxes--bill-2026/ 2026-06-04 | BE | channel | Test and simulation environment for Pillar 2 filings goes live on MyMinfin. Source: https://financien.belgium.be/nl/E-services/pillar-2 2026-06-03 | DE | channel | BZSt reports disruptions preventing new registration; certificate upload failures. Source: https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260603_Newsletter_03_2026.html 2026-05-27 | DE | channel | BZSt customer test environment (KTST) released. Source: https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260603_Newsletter_03_2026.html 2026-05-19 | GB | channel | HMRC's GIR filing route opens; transitional approach guidance first published. Source: https://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach/global-information-return-gir-filing-and-exchange-transitional-approach 2026-05-18 | DE | channel | German GIR transmission goes live through both the DIP mass-data interface and BOP XML upload. Source: https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260504_Newsletter_01_2026.html 2026-05-06 | CA | scope | Bill C-31 introduced, containing Canada's UTPR for fiscal years beginning on or after 31 December 2025. Not yet enacted. Source: https://www.parl.ca/legisinfo/en/bill/45-1/c-31 2026-05-05 | AU | channel | Pillar Two lodgments go live in Australia; a 30-day automatic deferral applies to returns due 30 June 2026 — but not to the GIR or the foreign lodgment notification. Source: https://www.ato.gov.au/businesses-and-organisations/business-bulletins-newsroom/pillar-two-lodgments-now-available-in-australia 2026-04-30 | ES | channel | Modelo 240 and Modelo 241 filing opens for periods ending before 31 March 2025. Source: https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendario-anual/junio/hasta-30-junio.html 2026-04-27 | LU | schema | ACD updates the GIR manual. Source: https://impotsdirects.public.lu/fr/echanges_electroniques/pilier2.html 2026-04-09 | IT | schema | Provvedimento 112451/2026 sets out how the Comunicazione rilevante is filed and publishes the XML tracciato and XSD. Source: https://www.agenziaentrate.gov.it/ 2026-03-16 | GB | channel | HMRC publishes its list of compatible Pillar 2 software; updated 13 times to 5 August 2026 — 13 providers for UK returns and ORNs, 10 for information returns. Source: https://www.gov.uk/guidance/choose-the-right-software-for-pillar-2-top-up-taxes 2026-02-28 | IE | deadline | Irish registration deadline extended from 31 December 2025 for entities whose first in-scope fiscal year ended in 2024. Source: https://www.revenue.ie/en/companies-and-charities/pillar-two/registration/index.aspx 2026-02-06 | IT | channel | Provvedimento 46523/2026 approves the unified annual declaration (modello GLOBE) covering all three Italian charges. Source: https://www.agenziaentrate.gov.it/ 2026-01-29 | CA | scope | Finance Canada releases legislative proposals relating to the Global Minimum Tax Act. Source: https://fin.canada.ca/drleg-apl/2026/ita-lir-0126-eng.html 2026-01-09 | LU | scope | DAC9 package published: the law of 19 December 2025 and the grand-ducal regulation establishing the standard GIR model. Source: https://impotsdirects.public.lu/fr/echanges_electroniques/pilier2.html 2026-01-08 | LU | channel | All three Luxembourg Pillar 2 procedures go live on MyGuichet.lu — registration, information return and tax return. Source: https://guichet.public.lu/fr/entreprises/fiscalite/declaration/pilier-2.html 2026-01-05 | CA | channel | CRA Certification Testing environment opens. Schema validation becomes a hard gate for obtaining an API token. Source: https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/get-ready-file.html 2026-01-01 | NZ | scope | New Zealand adopts the OECD Side-by-Side package; the transitional CbCR safe harbour extends to fiscal years beginning on or before 31 December 2027. Source: https://www.ird.govt.nz/international-tax/business/nz-globe-rules-and-inclusive-framework-2-pillar-solution/the-globe-rules/globe-rules-overview 2025-12-22 | AU | scope | Legislative instrument F2025L01645 commences, exempting specified entities from lodging the Australian IIR/UTPR and DMT returns. Source: https://www.legislation.gov.au/F2025L01645/asmade/details 2025-11-26 | AU | easement | PCG 2025/4 issued, setting the ATO's transitional enforcement approach where taxpayers have taken reasonable measures. Source: https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/public-advice-and-guidance-completed-issues/2025-completed-issues