GloBE returns from FY2026 must use OECD's updated GIR schema

In-scope groups must file their GloBE Information Return (GIR) for fiscal years beginning on or after 31 December 2025 under the OECD's updated data-content requirements and XML schemaVero. Verohallinto reports that the update covers additions connected to the so-called side-by-side package as well as several technical improvements. The updated XML schema itself will be taken into use during early 2028Vero, and Verohallinto says it will announce the more exact deployment timetable later.

The practical point is forward planning, not an immediate filing change. Returns for the covered fiscal years have to be given in the updated schemaVero, but the schema is not yet in use and the Finnish deployment date is still open; groups and their advisers should therefore build the new data-content additions and technical changes into their GIR preparation now and follow Verohallinto's later notice on when OmaVero starts accepting the updated schema, rather than treating the current OmaVero validations as the final state.

The filing population is unchanged. The minimum tax covers international groups whose consolidated annual revenue exceeded EUR 750 million in at least two of the four fiscal years immediately preceding the examined yearVero; in the EU area the obligation also covers large domestic groupsVero. A Finnish group entity must give Verohallinto the GIR itself or through a designated local entityFinlex. A large domestic group in Finland must give the GIR even where the transitional rule for large domestic groups applies to itVero, and there is no separate GIR field for claiming that transitional coverage; Verohallinto points such groups to the reporting page section on the large domestic group's return during the transition period.

A Finnish entity is released from giving the full GIR only where the ultimate parent entity or a designated filing entity has given it in a jurisdiction that has a qualifying competent-authority agreement with Finland in force for the reportable fiscal yearFinlex. In that case the Finnish entity or its designated local entity must still notify Verohallinto of the identity and jurisdiction of the filing entityFinlex. Finland otherwise applies a strict condition to central filing: it accepts central filing in other states only where the exchange agreement is in force before the filing deadline expires, the GIR was given on time, and the notification was given in Finland on timeVero.

The ordinary filing rhythm continues to frame the work. Returns are due within 15 months of the end of the fiscal yearVero, with 18 months for the first filingVero. A late GIR or late parts of its data can trigger a late-filing charge or a tax increaseVero. A group entity can seek change to a top-up tax decision and to a separate late-charge decision through a claim for adjustment to the Tax Adjustment Board. Entities needing advice can seek general guidance, an advance ruling or advance discussion.

Separately, and already in force on the page, Verohallinto says that the OECD-agreed validations 60025, 60026, 70028, 70019, 70033, 70092, 70119, 70120 and 70121 are for the time being not applied in exchange between states, and those checks have therefore for the time being also been deactivated in OmaVero. The page also points to the June 2026 OECD guidance on using the GIR XML schema for the first filing and exchange cycle, which gives further instruction for specific situations and takes some validation rules out of use, and to Verohallinto's updated Finnish-language technical application instruction of 2 September 2026 on XML reporting.

Legal basis: Laki suurten konsernien vähimmäisverosta (1308/2023) on scope, GIR duties and filing deadlines, applied alongside the OECD GloBE Information Return data-content and XML schema materials referenced on Verohallinto's minimum-tax page.