International · International tax development
OECD publishes GIR XML version 2 with a June 2028 exchange transition
On 20 October 2026, the OECD made available its revised GloBE Information Return XML schema and user guide. Version 2.0 has a June 2028 exchange transition, not an immediate worldwide domestic filing mandate.
- Official document:
- GloBE Information Return (Pillar Two) XML Schema, October 2026, version 2.0; GloBE Information Return September 2026; GloBE Model Rules Article 8.1.4
- Development date:
- 2026-10-20
Exchange dates differ from filing obligations
The guide retains version 1.0 for exchanges through 15 June 2028. Version 2.0 applies from 25 June 2028 to all exchanges, including amendments and corrections to previously exchanged returns. It reflects the 2026 Side-by-Side changes and technical improvements. Domestic use remains conditional on the relevant jurisdiction’s law.[1]
The underlying September 2026 GIR template implements the information framework in Article 8.1.4 of the GloBE Model Rules. Its introduction distinguishes the GIR from a domestic tax return and payment obligations, which jurisdictions determine separately. Its revised template is for fiscal years commencing on or after 31 December 2025, although clarifying notes unrelated to Side-by-Side also apply to earlier returns. That fiscal-year boundary and the new XML exchange dates answer different questions; neither should be substituted for a local filing or payment deadline.[2]
Schema validation is not the whole compliance test
A field marked optional in the XML schema may nevertheless be mandatory when the GloBE rules require it. Passing a structural check therefore does not settle whether the return contains all required information. For a change to FilingInfo, the guide requires deletion and replacement of the entire filing, rather than correction of that element alone.[1]
The downloadable technical package contains GLOBEXML_v2.0.xsd and its imported country-code and common-type schemas. Its principal schema declares version 2.0 and the namespace urn:oecd:ties:globe:v2. Those identifiers provide a concrete version boundary for software mapping and testing; the package is not itself a national enactment.[3]
Our practical reading is that multinational groups should separate schema migration, correction workflows and jurisdiction-specific filing requirements. The guide’s exchange timetable does not establish that an administration already accepts version 2.0 for domestic submissions.[1]
Official sources
- [1] GloBE Information Return (Pillar Two) XML Schema, October 2026: User Guide for Tax Administrations
OECD / OECD-G20 Inclusive Framework on BEPS · Document date: 2026-10-20
Selectedfullcover/copyrightp2,forewordp3,contentsp4,introductionp7,structure/validation/elections/FilingInfo/versionpp8–10,correctionspp163–165read. Actualprintedforewordp3renderedandviewed. Notall212pages/alltax-calculationelementsreviewed. Forewordv1until15June2028/v2from25June2028anddomestic-lawqualification; pp9–10optional-mandatoryandwhole-filingreplacement; p164FilingInfonotOECD2.
- [2] Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (September 2026)
OECD / OECD-G20 Inclusive Framework on BEPS · Document date: 2026-09-11
Cover/copyright/contentsandselectedintroductionpp4–7paras1–13andpp12–13paras35.1–37read; para1Article8.1.4informationframework,para3GIRseparatefromtaxreturn/payment,paras4–7GIRstructure. Para36.1andbackcoverconfirm31December2025fiscal-yearboundaryandnon-SbSclarifyingnotesforearlierreturns. Noentire115page/allSide-by-Sideentitlementreviewclaimed.
- [3] GloBE Information Return XML Schema version 2.0 technical package
OECD · Document date: 2026-10-20
Officialsupportmaterialspagelinkread; ZIPdirectoryall3filenamesread; selectedprincipalXSDheaderline3imports4–5,MessageTypeIndicentriesandFilingInforoot/versiondeclarationread. Actualnamespaceurn:oecd:ties:globe:v2/version2.0; importsisoglobetypes_v1.1.xsdandoecdglobetypes_v5.0.xsd. NoXMLreportconformanceorimplementationclaimed.