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Irish Revenue Update Guidance on Pilar Two Registration, Including Extended Registration Deadline

|Approved Changes|Ireland
Ireland

Irish Revenue has issued eBrief No. 244/25 on updates to Tax and Duty Manual Part 04A-01-01A (Guidance on Pillar Two – Registration), including an extension of the registration deadline to 28 February 2026 for in-scope entities whose first fiscal year ends in 2024.

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Revenue eBrief No. 244/25 Update to Tax and Duty Manual Part 04A-01-01A - Guidance on Pillar Two – Registration

Tax and Duty Manual Part 04A-01-01A (Guidance on Pillar Two – Registration) is updated as follows:

Extensio…

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