Overview
The Ireland Pillar Two UTPR Form is a jurisdiction specific tax form used to report Ireland's UTPR as part of Pillar Two compliance. It captures all required GloBE income covered taxes ETR data and QDMTT computations in line with Ireland's legislative implementation. The template provided aligns fully with Ireland's Pillar Two rules and the OECD Global Minimum Tax (GloBE) framework.
What's Included
- Forms Library
The latest jurisdiction specific Pillar Two tax form are all available in one place. Orbitax works to publish every form as soon as local authorities release or update them, so your team never has to search across multiple portals or worry about working from an outdated version
- Fillable Forms
The Orbitax Forms library provides access to ready-to-use, fillable Pillar Two forms. By connecting the Orbitax Global Minimum Tax Pillar Two solution with an active GMT user license, these forms can be automatically populated. This integration minimizes manual data entry while ensuring that filings remain consistent, accurate, and submitted on schedule.
- Certified Translations
Orbitax forms come with built in certified tax form translations for handling multilingual tax filings. Your team can review and complete forms in their preferred language which minimises the potential for errors during the preparation process
- Validation and Review
Before anything is submitted the platform runs automatic validation and review checks across every form. Orbitax goes through each form for completeness and flags anything that looks like a potential error so your team can file securely and with confidence
- Filing and Transmission
Completed forms can be submitted directly to the relevant government portals or your team can follow the provided instructions when e-filing is not available. Official export formats such as XML and a centralised submission dashboard are provided through the system removing the need for fragmented workflows
- Collaboration
Orbitax simplifies cross-border teamwork by providing integrated workflows that function across various time zones. The platform enables real-time tracking of filing status, task assignment for reviews, and data requests for any missing information. Additionally, the Pillar Two Software allows for the pre-loading of precise calculation data into tax forms, ensuring your team has the necessary information before they begin the preparation process.
How It Works
Entity Data Consolidation
Upload data at either the group or entity level to establish a single and reliable source of truth within the platform
Form Selection
Select the Ireland Pillar Two UTPR Form give it a title choose the reporting entity and set the UPE currency which will be automatically populated from the entity data you have already uploaded
Instruction Language
Form filing instructions are available directly within the Orbitax platform in both the local authority's language and English so your team always has the guidance they need close at hand
Data Input and Workflow Automation
Fill in the required fields manually or use data collection workflows to send email invitations to the relevant stakeholders including managers, preparers and reviewers. Users with an active GMT licence can extract relevant data straight from their GMT scenarios which are automatically mapped to the appropriate fields in the form
Validations
Create or export the completed Ireland Pillar Two UTPR Form in the required formats whether that is PDF or XML after using the integrated field level validation checks to confirm accuracy
Transmissions
Send completed XML and PDF filings directly to the relevant Irish tax authority portals without having to step outside the platform
Compliance Coverage
Provides full support for GloBE and OECD Pillar Two compliance in accordance with Ireland's UTPR statutory framework
Directly matches the specific guidance and implementation protocols established for UTPR in Ireland
The Ireland Pillar Two UTPR Form is applicable for fiscal years from 2024 onwards
Helps prepare Ireland UTPR disclosures for in scope multinational groups
Designed to support transitional and safe harbour rules where applicable
Benefits of Ireland Pillar Two UTPR Top-up-tax Return Form
Ensure accurate and compliant UTPR reporting aligned with Ireland's Pillar Two filing requirements
Lower the risk of errors and decrease manual data processing for Irish UTPR Form filings
Promote uniform and compliant GloBE reporting throughout all constituent entities in the group
Keep all filings in line with both the OECD GloBE rules and Ireland's local legislation
Make it easier for global and local teams to coordinate and work together on Pillar Two compliance across the organisation
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Ireland | UTPR Top-up-tax Return | N/A | E-Filing (ROS) | 12/31/2023 | 06/30/2026 |
FAQs
What data does the Ireland Pillar Two UTPR Form capture?
The form captures all information required under the GloBE framework including GloBE income covered taxes, effective tax rate calculations and QDMTT top-up tax computations all structured in line with Ireland's specific legislative rules.
How does Orbitax keep the Ireland Pillar Two UTPR Form current?
Orbitax monitors updates from the relevant Irish authorities and publishes the latest version of the form as soon as any changes are made so your team is never working from an outdated version.
Does the Ireland Pillar Two UTPR Form support multiple stakeholder collaboration?
Yes. Orbitax's Executable Actions Tool tax workflows allow users to invite data preparers and data reviewers to contribute and review submissions supporting efficient coordination between global and local tax teams throughout the filing process.
How does the certified translation feature support teams working on the Ireland Pillar Two UTPR Form?
Orbitax provides certified translations of the form within the platform so your team can review and complete it in the language they are most comfortable with removing the need for external translations and reducing the risk of misinterpretation during preparation.
Can the Ireland Pillar Two UTPR Form be transmitted directly from the Orbitax platform?
Yes. Where electronic filing is supported the platform handles the transmission of XML and PDF filings directly. Where e-filing is not yet available Orbitax provides the required export formats and clear guidance on how to proceed.