Global Information Return (Suppleringsskatt)

Used for the publication of system development documentation related to the BEPS Global Information Return file (GIR).
For further information, see: TBD

Format

From 15/01/2025, the following XML schema must be used:
https://www.oecd.org/en/publications/globe-information-return-pillar-two-xml-schema_c594935a-en/support-materials.html
The OECD guide for implementation and information regarding the structure of the file can be found here:
https://www.oecd.org/en/publications/globe-information-return-pillar-two-xml-schema_c594935a-en.html

Validation

1. XSD validation is a prerequisite for delivering the file. If it doesn't pass, the file is rejected with no specific error code except: 'XSD validation failed'.
2. Validate your file using the validation service listed here: TBD