HM Government of Gibraltar — AEOI Guidance
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HM Government of Gibraltar
Automatic Exchange of Information Portal

This page provides access to HM Government of Gibraltar's Automatic Exchange of Information (AEOI) services.

The sections below correspond to the different AEOI reporting obligations administered by the Income Tax Office. Expand the relevant section to access the applicable portal, enrolment pages and official reporting guidance for each regime.

CRS & FATCA Common Reporting Standard & Foreign Account Tax Compliance Act
Portal Go to the AEOI Portal login to submit filings for CRS & FATCA Enrolment Register or enrol for CRS & FATCA submissions Reporting Info Reportable Jurisdictions and Explanatory Notes for CRS & FATCA (PDF) AEOI CRS & FATCA Portal Demonstration Step-by-step walkthrough of the CRS & FATCA Portal enrolment and submission process
CbC Country-by-Country Reporting for Multinational Enterprise Groups
Portal Go to the AEOI Portal login to submit filings for CbC Enrolment Register or enrol for CbC submissions Reporting Info Reportable Jurisdictions and Explanatory Notes for CbC (PDF) AEOI CbC Portal Demonstration Step-by-step walkthrough of the CbC Portal enrolment and submission process
GIR Global Information Return under international tax transparency frameworks
Portal Go to the AEOI Portal login to submit filings for GIR Enrolment Register or enrol for GIR submissions Guidance Note Pillar Two Registration Requirements Pillar Two - Article 8.1.3. Notification and GIR Portal Demonstration Step-by-step walkthrough of the GIR Portal submission process Guidance Note Article 8.1.3 Notification Requirements
CARF Crypto-Asset Reporting Framework for digital asset service providers

CARF services are not yet available. Access links and official guidance will be published here once the regime is live.

Contact Support Email Regnology AEOI technical support: aeoisupport@regnology.net