CRS and FATCA filing guidelines


CRS and FATCA filing guidelines

Latest updates and guidelines

There have been a number of changes concerning the filing guidelines and dates of FATCA and CRS. It is important to note that the filing date for FATCA remains unchanged and will remain at the 30th of June. CRS alone has an extended filing date of the 18th of August 2017.

Extension of Filing Deadline for Returns under the Common Reporting Standard (CRS)

The Revenue Commissioners have announced an extension of the filing deadline for returns under the Common Reporting Standard (“CRS”) from 30 June 2017 to 18 August 2017.

Last month the European Commission identified and notified Member States of an issue within their validation module for CRS/DAC2 which requires updating and as a result, the Revenue Commissioners have closed the CRS/DAC2 filing portal temporarily and have withdrawn the DAC2/CRS validator tool until the required updates have been made.

Revenue publishes FACTA & CRS Filing Guidelines

Irish Revenue have published filing guidelines for the correct procedures to be followed when filing FATCA or CRS returns. The FATCA Filing Guidelines & the DAC2-CRS Filing Guidelines can be accessed from the callout boxes to the side.

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