VSTN has been authorised by HMRC as a software provider for Pillar Two reporting in the United Kingdom.
The OECD/G20 Inclusive Framework as part of the BEPS project developed “Pillar Two”, that introduced a global minimum effective tax rate of 15% for MNEs with consolidated annual revenues exceeding €750 million. Countries including the UK have implemented it through domestic legislation such as the Multinational Top-up Tax and Domestic Top-up Tax, bringing reporting obligations — Overseas Return Notifications, UK Returns, and the GloBE Information Return (GIR). UK’s HMRC requires that these filings have to be undertaken exclusively through HMRC authorised software provider.
VSTN is the only Indian firm currently listed among HMRC's authorised Pillar Two software providers.
For MNEs with an April–March accounting period, the due date for their first GIR-related filings is 30 September 2026. With this authorisation, businesses can complete their Overseas Return Notifications, UK Returns, and GIR filings through VSTN Pillar 2 Solutions.
VSTN's Pillar Two practice combines in-house Transfer Pricing and Pillar Two expertise with technology capability, supported by a team operating across geographies. This covers both the technical and technological aspects of compliance, from notifications through to GIR filings.
Businesses seeking support with Pillar Two compliance can contact VSTN Consultancy.
