Irish financial institutions file annual FATCA and CRS returns with the Revenue Commissioners through ROS (Revenue Online Service). Novus handles the full workflow — from data ingestion to XML submission — with validation against both the FATCA and CRS schemas.
Ireland reporting requirements
- Reporting authority: Revenue Commissioners
- Submission channel: ROS (Revenue Online Service)
- Filing deadline: 30 June for the previous calendar year
- Registration: FIs must register with Revenue and obtain an AEOI registration number to file
- Schema: CRS XML Schema Version 3.0 (CRS 2.0) from 1 January 2027
CRS 2.0 timeline for Ireland
- CRS 2.0 applies to the 2026 reporting year.
- Returns for 2026 are due 30 June 2027.
- From 1 January 2027, all CRS filings (New Data, Amended, Void) must use the CRS XML Schema v3.0.
- Revenue has confirmed alignment with the OECD's updated CRS framework.
Ireland-specific reporting notes
- FATCA reporting in Ireland is under Model 1 IGA, so filings go to Revenue, which exchanges the information with the IRS.
- Nil returns are accepted via ROS but must still follow the required schema and header structure.
- The AEOI registration number is different from the FI's tax registration number — both must be reported correctly.
How Novus helps
- Generate ROS-compliant XML from your source data.
- Validate against the CRS 3.0 schema before submission.
- Handle AEOI registration number mapping and FI identifier logic.
- Support FATCA and CRS in a single workflow — one data ingestion, two filings.
- TIN validation against Irish and OECD country rules.
Related jurisdictions
Frequently asked questions
Which portal do Irish FIs use for FATCA and CRS?
Filing is done through ROS (Revenue Online Service). FIs must register with Revenue to obtain an AEOI registration number before they can submit.
When is the Ireland FATCA/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 30 June 2027.
Does Novus file directly with Revenue?
Novus generates and validates the XML for ROS upload. Direct submission integration varies by customer setup — talk to us about your requirements.