OECD releases GIR XML schema version 2.0 with June 2028 exchange cutover

On 20 October 2026, the OECD published version 2.0 of the GIR XML Schema and its revised User Guide. The release reflects the 2026 changes to the GloBE Information Return following the Side-by-Side Package, together with technical improvements. It gives tax administrations and reporting teams a new electronic framework to prepare for.

What has changed?

The underlying September 2026 GIR adds reporting for the new safe harbours. The general section includes a Side-by-Side Safe Harbour election. Where it applies, the return omits the section 1.4 summary table and limits certain corporate-structure information. The jurisdictional schedules include Simplified ETR Safe Harbour data and substance-based tax incentive information, including qualified incentive amounts and an incentive breakdown.

For implementation, this means reviewing both the fields collected and the rules determining which sections are completed. A group needs to connect its relief assessment to its reporting output: retaining the old return structure and changing only a version number is not an adequate migration approach.

Two dates govern the exchange transition

The January 2025 schema, version 1.0, continues to apply to exchanges until 15 June 2028. Version 2.0 applies from 25 June 2028 to all exchanges, including amendments and corrections to information exchanged previously. The publication gives distinct end and start dates; teams should preserve those dates in their transition plans.

A historical reporting year therefore does not guarantee that a later correction will use the original exchange format. Retaining accepted files and their identifiers is a practical priority for groups and their software providers.

Domestic filing needs a separate decision

The XML framework primarily supports exchanges between tax administrations. Domestic GIR use depends on the relevant jurisdiction permitting it. The OECD release does not establish a universal domestic software-switch date or replace national filing deadlines.

Our practical recommendation is to track three matters separately: the GIR data requirements, the format accepted by the domestic filing authority and the exchange schema. The member analysis explains how to prepare the mapping, test the revised completion rules and retain a usable correction trail.

Sources: OECD, October 2026 XML Schema publication; September 2026 GIR, introduction and Annexes A1–A2. Implementation recommendations are our analysis.