GIR and DAC9 Reporting Support

What is GIR/DAC9 reporting?

The GIR, or GloBE Information Return, is a standardised information return connected with the global minimum tax framework. It is designed to provide tax authorities with the information required to review the application of the GloBE rules in a consistent format. The report includes, among other matters, information on the group structure, the constituent entities and jurisdictions concerned, GloBE calculations, effective tax rates, top-up tax liabilities and the safe harbours or other reliefs applied.

In Hungary, GIR reporting is closely connected with reporting under DAC9. DAC9 forms part of the European Union’s framework for administrative cooperation in taxation. It supplements the Directive on Administrative Cooperation so that GIR reporting can be completed consistently and the reported information can be exchanged automatically between EU tax authorities.

Why is GIR/DAC9 a separate compliance workstream?

The GIR is not merely another tax return. It is the detailed data representation of the global minimum tax calculations. The information reported must therefore be consistent with the QDMTT, IIR and, where relevant, UTPR calculations, as well as with the related group-level data and supporting documentation, particularly the Country-by-Country Report (CbCR) and the statutory financial statements of the constituent entities. GIR/DAC9 reporting also performs a control function, as the tax authority may use the information reported to review top-up tax returns.

The technical aspect of compliance is equally important. In March 2026, the Hungarian National Tax and Customs Administration published technical specifications for GIR/DAC9 reporting. Affected taxpayers must therefore ensure that the required data are available in a structured, electronically processable format and can be submitted in that form.

Different roles for Hungarian-headquartered groups and Hungarian constituent entities

For multinational groups headquartered in Hungary, GIR reporting is generally a group-wide data coordination exercise. The Hungarian ultimate parent entity or designated filing entity must collect data from domestic and foreign constituent entities, review their completeness and quality, and ensure that the GIR complies with Hungarian, EU and OECD-based requirements. For Hungarian-headquartered groups, the principal priorities are therefore data collection, cross-jurisdictional coordination and group-wide GloBE compliance.

For Hungarian constituent entities of multinational groups, the focus is instead on accurately determining local roles and obligations. The Hungarian entity must establish whether it has a local GIR/DAC9 reporting obligation, which group entity will submit the group-wide report, and which Hungarian GloBE data must be provided to the parent entity or designated filing entity. Correct identification of local and group-level responsibilities is also important because the details of the entity filing the GIR/DAC9 report may be relevant to other GloBE obligations, including the Hungarian GLOBE notification.

Data quality, deadlines and internal processes

Completing the GIR successfully requires more than preparing the GloBE calculations. A stable data-request process, standardised data definitions, clearly assigned responsibilities, internal validation controls and a documented approval process are also essential. Experience from the first reporting period indicates that the principal practical challenge is not the deadline in itself, but the coordination and management of data spanning multiple jurisdictions, constituent entities and professional functions.

DAC9/GIR reporting is also closely linked to the international exchange of tax information. Within the European Union, the reported data may be transmitted to the relevant tax authorities through automatic exchange of information. For third countries, information may be exchanged under the GIR Multilateral Competent Authority Agreement (GIR MCAA). It is therefore advisable, at the outset of the compliance process, to determine whether the ultimate parent entity will file centrally or whether reporting will be carried out through a designated filing entity, and to design the data-collection, coordination and responsibility framework accordingly.

Related Andersen services

Andersen Hungary’s tax advisers can support affected businesses in the following areas:

• Designing a group-wide GIR data-request framework and internal validation process.
• Identifying the data, information and tasks required for GIR/DAC9 reporting.
• Reviewing the GloBE reporting package provided by Hungarian constituent entities to the ultimate parent entity.

Further information on Andersen’s global minimum tax advisory services is available on this page.