Jurisdiction · Ireland
Ireland FATCA & CRS reporting, ready for ROS.
Irish financial institutions file annual FATCA and CRS returns with the Revenue Commissioners through ROS. Novus prepares both, validated against the FATCA and CRS 3.0 schemas before you upload.
01Reporting requirements
Ireland at a glance.
Irish financial institutions file annual FATCA and CRS returns with the Revenue Commissioners through ROS, the Revenue Online Service.
- Reporting authority
- Revenue Commissioners
- Submission channel
- ROS (Revenue Online Service)
- Filing deadline
- 30 June for the previous calendar year
- Registration
- Register with Revenue and obtain an AEOI registration number to file
- Schema
- CRS XML Schema v3.0 (CRS 2.0) from 1 January 2027
02Timeline
CRS 2.0 in Ireland.
Revenue has confirmed alignment with the OECD’s updated CRS framework.
-
2026 reporting year
CRS 2.0 applies to the accounts you report for 2026.
-
1 January 2027
Every CRS filing (New Data, Amended and Void) must use the CRS XML Schema v3.0.
-
30 June 2027
The first CRS 2.0 returns, for the 2026 reporting year, are due.
03Ireland specifics
Details that trip up Irish filings.
-
01 / Rule
Model 1 IGA
FATCA reporting in Ireland is under Model 1: filings go to Revenue, which exchanges the information with the IRS.
-
02 / Rule
Nil returns
Nil returns are accepted through ROS, but must still follow the required schema and header structure.
-
03 / Rule
Two identifiers
The AEOI registration number is different from the FI’s tax registration number. Both must be reported correctly.
04How Novus helps
From source data to a file ready to upload.
Novus prepares and validates the XML. You upload it through ROS under your institution’s AEOI registration.
- Generate ROS-ready XML from your source data.
- Validate against the CRS 3.0 schema before you upload.
- Map the AEOI registration number and FI identifiers correctly.
- File FATCA and CRS from one data ingestion: two filings, one workflow.
- Validate TINs against Irish and OECD country rules.
FAQ
Ireland FATCA & CRS questions
Something else? Ask our team
Which portal do Irish FIs use for FATCA and CRS?
ROS (Revenue Online Service). FIs must register with Revenue to obtain an AEOI registration number before they can submit.
When is the Ireland FATCA and CRS deadline?
30 June each year, covering the previous calendar year.
When does CRS 2.0 apply in Ireland?
From the 2026 reporting year. The first CRS 2.0 returns, using schema v3.0, are due on 30 June 2027.
Does Novus file directly with Revenue?
No. Novus generates and validates the XML for you to upload through ROS, so your institution stays the filer of record.
Filing in Ireland? Validate before you upload.
See how Novus prepares Ireland FATCA and CRS files from your existing data, in a 20-minute demo.