Industry is reminded that the deadline for the submission of 2025 CRS XMLs and/or 2025 CRS Filing Declarations remains 31 July 2026.

The DITC Portal will be closed for the submission of CRS XMLs and Filing Declarations in early August 2026 as a consequence of the transition to CRS XML Schema version 3.0 (XML v3.0). All other Portal functionalities will remain operational. The practical implications are as follows:

• No new CRS XML files or amendments to previous submissions will be possible until the functionality is reinstated (and this is anticipated to take place in early 2027).
• The closure does not extend the 31 July 2026 filing deadline.
• FIs must ensure 2025 Reporting Year Reportable Accounts are submitted by the filing deadline.

The advisory sets out several changes that will take effect in respect of the 2026 Reporting Year, which carries a filing deadline of 30 June 2027.

• Transition to CRS XML Schema v3.0: Following the re-opening of the DITC Portal, FIs will be required to submit any new Reportable Accounts, corrections, or deletions using XML Schema v3.0. The updated OECD CRS XML Schema User Guide (v4.0) and the XML Schema v3.0 XSD files are available on the OECD Tax Transparency Resource Centre, and a summary of the new reporting fields is provided in the Amended CRS Quick Guide.
• Transitional measures: The User Guide (v4.0) addresses cases where an FI submits corrections under XML Schema v3.0 and, as a result, there are new fields that were not included in a filing previously submitted under XML Schema v2.0.
• Withdrawal of the CRS XML generator tool: With the transition to XML Schema v3.0, the DITC will no longer provide an XML generator tool.

To align with the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025 (the Amendment Regulations), the DITC has published an updated Individual Self-Certification Form and Entity Self-Certification Form on its website. Industry should note the following:

• The forms highlight which fields are applicable under Regulation 7 of the Principal Regulations, as amended by Regulation 3 of the Amendment Regulations.
• Neither form is a mandatory template; an FI may use its own form but must, as a minimum, collect the mandatory data set out in the Principal Regulations as amended.

The DITC is updating the Portal administration forms to align with the Amendment Regulations, with these forms and further CRS industry guidance both expected in Q3 2026.

Two-factor authentication, currently required for account activation, will be extended to all access to the DITC Portal, with further guidance anticipated in Q3 2026.

The DITC has historically issued courtesy email reminders to RPs ahead of the ES filing deadline, alongside the DITC Portal messaging banner. Noting that the ES Act came into force on 1 January 2019 and that its deadlines are now familiar to industry, the DITC has confirmed the following:

• Courtesy reminder emails to RPs will cease for ESN Year 2025 onward, with ES reminders provided only via the DITC Portal messaging banner.
• Entities remain responsible for compliance with all applicable ES reporting obligations and deadlines.

Taken together, these updates signal a shift towards greater self-reliance for FIs and RPs, given the end of ES courtesy reminders and the withdrawal of the CRS XML generator tool. With the Portal closing to CRS XML submissions in early August 2026 and reopening only in early 2027 under XML Schema v3.0, FIs should finalise and submit their 2025 CRS filings ahead of the 31 July 2026 deadline and prepare for the v3.0 transition.

For further details, the Industry Advisory can be found here.