Revenue has recently launched a ROS facility for in- scope companies to register for Pillar Two top-up taxes. Entities must register within twelve months following the end of the first fiscal year in which they fall within the scope of Pillar Two.
Revenue has also created a dedicated Pillar Two Hub on its website which serves as the central source for updates and guidance related to Pillar Two.
The dedicated Pillar Two hub includes details about what is Pillar Two, registration, pay and file, top up tax information return and key dates and updates.
The necessary IT developments required to allow return filing and payment of associated liabilities will be available on ROS in early 2026. Similarly, it is also expected that the facility to file the top-up tax information return will be available on ROS in early 2026. This will enable entities to meet the relevant 30 June 2026 pay and file deadline.
The Pillar Two registration link can be found on the ROS homepage under ‘Other Services’ and the deadline for in-scope entities with a fiscal year ending on or before 31 December 2024 to register with Revenue for Pillar Two is 31 December 2025.
Revenue has written to Irish Ultimate Parent Entities for MNE groups that may be in scope of Pillar Two top-up taxes to advise that both the ROS registration facility and the website hub are now live. A copy of the letter is attached for reference.
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