How do foreign entities report FATCA directly to the IRS?

Foreign entities operating under a Model 2 IGA, or without an IGA, must report directly to the IRS using the International Data Exchange Service (IDES) portal. Submissions must use the FATCA XML Schema v2.0.1, be digitally signed, and encrypted using AES-256.

What is the FATCA XML schema requirement for Canada?

Unlike the standard global IRS schema, the Canada Revenue Agency (CRA) requires financial data to be formatted into a specialized Part XVIII XML Schema. This includes localized elements like the CA Transmitter Code and specific Submission Type indicators.

Where do UK financial institutions file CRS reports?

UK financial institutions must route their CRS submissions securely through the HMRC AEOI Portal via the Government Gateway. The files must adhere to the OECD CRS XML Schema v2.0, plus HMRC's specific local validation rules.

What portal is used for FATCA and CRS reporting in the UAE?

In the United Arab Emirates, regardless of whether an institution is regulated by the CBUAE, SCA, DIFC, or ADGM, all technical XML submissions converge at the unified UAE Ministry of Finance (MoF) FATCA/CRS Portal.

What are the FATCA XML requirements for the Cayman Islands?

Cayman Islands financial institutions must submit account data via the DITC Portal using FATCA XML Schema v2.0. The DITC imposes highly specific local requirements, including the mandatory inclusion of a Principal Point of Contact (PPoC) and distinct Return Type indicators.

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FATCA/CRS

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FATCA/CRS

FATCA/CRS

The Ultimate Guide to FATCA and CRS Reporting: Rules, Validations, and Surviving a Missed Deadline

The 2026 Reporting Shift: Why FATCA v2.0.1 and CRS v3.0 Demand Automated XML Generation

How to Convert Excel Data into Compliant FATCA & CRS XML (Without Coding)

The Definitive Dos and Don'ts of FATCA & CRS Reporting

Surviving the June Reporting Rush: Why Your FATCA & CRS Transmissions Keep Failing

HMRC FATCA & CRS Reporting in 2026: The Ultimate UK AEOI Software Guide

Global FATCA & CRS Reporting in 2026: The Ultimate Jurisdiction-by-Jurisdiction Guide

IRS 2026 Update: Modernizing FATCA Registration and the Impact on Your XML Reporting

The 2026 FATCA & CRS Checklist: New Schemas and Validation Rules for FFIs