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The DAC 9 Directive simplifies Pillar 2 reporting by allowing central filing of the GloBE Information Return (GIR) by the parent or designated entity in jurisdictions with qualifying agreements.
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EU countries must enable cross-border data exchange and adopt a standard Top-Up Tax Information Return (TTIR) to streamline compliance with the 15% global minimum tax rule.
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Member states must implement DAC 9 into national law by December 31, 2025, including those opting for delayed application like Malta, with the directive effective from May 7, 2025.
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MNEs with annual group turnover over EUR 750 million should align internal systems for timely GIR submissions, with the first report due June 30, 2026, and future reports due within three months.
Source: vatabout.com
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