BEPS / GIR TEMPLATE - Frequently Asked Questions (FAQ) ?

BEPS / GIR TEMPLATE - Frequently Asked Questions (FAQ) ?

Release Notes

Version
Release Date
Description of Changes
1.0
11th June 2026
First Release of FAQ's

Notes
General Template Usage

1. What is the purpose of this template?

This template is used to collect information required for preparing the OECD GloBE Information Return (GIR) under Pillar Two regulations.

The information entered in the template is converted into a compliant GIR XML report for filing and exchange purposes.

2. Where can I download the template?

Navigate to:

XML Reporting Wizard → Download Template

A blank reporting template will be generated and downloaded for completion.

3. Can I populate the template using formulas?

Yes.

You may use Excel formulas anywhere within the template. During report generation, the application reads the final calculated value displayed in the cell.

The formulas themselves remain intact after upload.

Yes.

You may create Excel links between your source workbook and the reporting template.

Any updates made in the source workbook will automatically flow into the template through the established links.

5. Can I add new worksheets?

Yes.

Additional worksheets may be added for internal calculations or supporting schedules.

However, the application only processes the predefined reporting sheets. Newly added sheets are ignored during XML generation.

6. Can I rename existing sheets?

No.

Predefined reporting sheets must not be renamed.

Renaming them may prevent successful upload or report generation.

7. Can I enter comments inside the template?

Yes.

Comments may be entered in non-reporting areas or columns that do not contain DataTracks column identifiers (CXXX).

Such comments are ignored during report generation.

8. How do I identify reporting fields?

Reporting fields are identified by column IDs such as:

  • C0010
  • C0020
  • C0030
These fields are processed during XML generation.

9. Can I leave optional fields blank?

Yes.

Optional fields may remain blank unless required by your local filing obligation or specific OECD reporting requirements.

10. How are Boolean values entered?

Use either:

  • true / false
Note: As given our excel template.
Examples:
MeaningValue
Yestrue
Nofalse

Notes
Report Info Section

11. What is the Message Type?

Message Type identifies the type of OECD report being submitted.

For GIR reporting, the value must always be: GIR


12. What is Message Type Indicator?

This field identifies whether the submission is:

CodeMeaning
GIR101New Filing
GIR102Correction Filing
GIR103Nil Filing

13. What is Message Reference ID?

Message Reference ID is a unique identifier for the entire GIR filing.

It must be unique for every submission and should not be reused.


14. When should Correction Message Reference ID be completed?

Only when correcting a previously submitted GIR.

The value should reference the original filing being corrected.


15. What date should be entered as Reporting Period?

The Reporting Period should contain the last day of the Reporting Fiscal Year.

Example:

Reporting Year 2024

Reporting Period = 31-Dec-2024


Info
Filing Info Section

16. Who is the Filing Constituent Entity (Filing CE)?

The Filing Constituent Entity is the entity responsible for submitting the GIR on behalf of the MNE Group.

17. What roles can be selected for Filing CE?

Available roles include:

  • Ultimate Parent Entity
  • Designated Filing Entity
  • Designated Local Entity
  • Constituent Entity
  • Other

18. What should be entered in the TIN field?

Enter:

  • Tax Identification Number, or
  • Functional equivalent number

If unavailable:

GIR3004/NOTIN(Unknown)

may be used according to DT guidance in the template.

DT TIN Format is as follows:
TIN Code/TIN Number (CountryCode)

Multiple TIN codes can be represented as:
{TIN Code/TIN Number (CountryCode), TIN Code/TIN Number (CountryCode),...}

Following are the TIN Codes:
GIR3001=Tax Identification Number
GIR3002=Functionally equivalent number
GIR3003=Agreed GIR designated number
GIR3004=Not required to be reported

Examples:
GIR3001/A1234 (UK)
{GIR3001/A1234 (UK), GIR3001/1231ASDA (US), GIR3002/pwjrewriw(FR)}
NOTIN(unknown)

19. What is the Financial Accounting Standard field?

Enter the accounting standard used by the UPE.

Examples:

  • IFRS
  • US GAAP
  • Local GAAP

20. What currency should be reported?

Enter the reporting currency used for the UPE's consolidated financial statements.

Examples:

  • EUR
  • USD
  • GBP

Idea
UPE Section

21. What is a UPE?

UPE stands for Ultimate Parent Entity.

It is the entity that ultimately owns the MNE Group and prepares consolidated financial statements.


22. Can multiple UPEs be reported?

Yes.

Multi-parented groups may report more than one UPE where applicable.


23. How do I report an Excluded UPE?

Set:

Is Entity Excluded ? = True

and select the relevant exclusion category from the dropdown.


24. What are common Excluded UPE categories?

Examples include:

  • Governmental Entity
  • Non-Profit Organisation
  • Pension Fund
  • Investment Fund

Subject to OECD definitions.


Alert
Constituent Entity (CE) Section

25. What is a Constituent Entity?

A Constituent Entity is any entity included within the scope of the MNE Group for GloBE purposes.



26. What is the CE Ownership Reference?

The ownership reference links a CE to the CE Ownership sheet where ownership percentages are reported.


27. When should CE Ownership Change be completed?

Complete this section whenever ownership percentages changed during the reporting year.

28. How should ownership changes be reported?

  1. Create a CE Ownership Change record.
  2. Record each change date.
  3. Create separate ownership structures for each change date.

29. Can one CE have multiple ownership structures?

Yes.

Separate ownership records may be maintained for different effective dates.


30. Should ownership percentages total 100%?

Yes.

Ownership percentages should generally reconcile to 100%.

Notes
Summary Section

31. What is the purpose of the Summary sheet?

The Summary sheet provides high-level jurisdictional information for the MNE Group.

32. What Safe Harbour options are available?

Examples include:

  • De Minimis Exclusion
  • QDMTT Safe Harbour
  • Transitional CbCR Safe Harbour (De Minimis)
  • Transitional CbCR Safe Harbour (ETR)
  • Transitional CbCR Safe Harbour (Routine Profit)

33. Can multiple Safe Harbours apply?

Yes.

Multiple Safe Harbour indicators may be applicable depending on the jurisdiction.

Warning
Jurisdiction Section

34. What is reported in the Jurisdiction Section?

This section captures:

  • Jurisdiction characteristics
  • Safe Harbour elections
  • ETR calculations
  • Top-Up Tax calculations
  • QDMTT information

35. Do I need a Jurisdiction Section for every country?

Yes.

A separate record should generally be created for each jurisdiction in which the MNE Group operates.

36. What is Local Currency?

The local functional currency applicable to the jurisdictional calculations.

Info
ETR & Top-Up Tax

37. What is ETR?

ETR stands for Effective Tax Rate.

It measures adjusted covered taxes relative to GloBE income.

38. When is Top-Up Tax calculated?

Top-Up Tax is generally calculated where the jurisdictional ETR falls below the minimum tax threshold under Pillar Two rules.

39. What is an LTCE?

LTCE stands for Low-Taxed Constituent Entity.

These entities may trigger Top-Up Tax computations.

40. What is SBIE?

SBIE stands for Substance-Based Income Exclusion.

It reduces the amount of income subject to Top-Up Tax calculations.

Alert
UTPR Section

41. When should UTPR Attribution be completed?

Complete UTPR Attribution only where Undertaxed Profits Rule allocation applies.

42. What is reported in UTPR Attribution?

The allocation of Top-Up Tax across relevant jurisdictions under UTPR.

Warning
Validation & Common Errors

43. Why am I receiving a dropdown validation error?

The selected value does not exactly match an approved dropdown option.

Select values directly from the dropdown list rather than typing manually.

44. Why is my entity reference not recognised?

The reference may:

  • Not exist in the referenced sheet
  • Contain spelling differences
  • Contain leading/trailing spaces

45. Why is the XML generation failing?

Common causes include:

  • Missing mandatory fields
  • Invalid dropdown values
  • Broken references
  • Invalid dates
  • Duplicate identifiers

46. Why is my TIN rejected?

Possible reasons:

  • Incorrect format
  • Missing issuing country
  • Invalid TIN type
  • Missing NOTIN value where applicable

47. How should percentages be entered?

OECD percentages must be reported as decimal values between 0 and 1.

Examples:

PercentageEntry
25%0.25
50%0.5
100%1

48. Are amounts reported with decimals?

No.

Amounts should be rounded to the nearest whole number for GIR reporting purposes.

49. Can I submit a file with blank mandatory fields?

No.

Mandatory fields must be completed before XML generation and submission.

50. What should I do if a field is not applicable?

Leave it blank unless OECD guidance or local filing rules require a value.


51. Changes in Ownership to "Constituent Entity"

The below example highlights how Changes in Ownership to "Constituent Entity" (CE) can be entered

Example: CE with code MYENTITY004 in sheet "CE".
The Entity's Ownership details are specified using reference "MYENTITY004OWN001".
They can be entered in sheet "CE Ownership", as shown below:



The Entity's Ownership Change details are specified using reference "MYENTITY004OWNCHG001".
They can be entered in sheet "CE Ownership Change", as shown below:



The Ownership structure as on each change date is once again specified in sheet "CE Ownership" (using the reference given under column "Pre Ownership Details" of sheet "CE Ownership Change"), as shown below:



52.For fields such as Transitional CbCR Safe Harbour Revenue, Profit, and Income Tax, should the values be reported in GBP or EUR? Also, should the full amount be entered?

Report the amounts in the currency specified in the Filing Info → Currency section of the GIR. Enter the full amount as a whole number, without abbreviations such as K, M, or Million.

Example:

Description
Actual AmountValue to Enter
Revenue£900 million900000000
Profit£45.5 million45500000
Income Tax£8.2 million8200000

Note: If the reporting currency is EUR, convert the amounts to EUR before reporting.

General Template Usage

1. What is the purpose of this template?

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