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South Africa: Updates to GloBE reporting

Updates to various aspects of global anti-base erosion (GloBE) reporting

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October 29, 2025

The South African Revenue Service (SARS) announced updates to various aspects of global anti-base erosion (GloBE) reporting:

  • Implementation of electronic filing (e-filing) for GloBE registration and notification has been postponed to March 16, 2026 (from December 2025).
  • For multinational enterprise (MNE) groups with fiscal years ending before December 31, 2024 (due to a change in fiscal year or takeover by another MNE group), GloBE information returns (GIRs) due prior to June 30, 2026, are now due by June 30, 2026.
  • Notifications regarding the designated local entity (DLE) and/or ultimate parent entity (UPE) and/or designated filing entity (DFE) that will file the GIR due before April 30, 2026, are now due by April 30, 2026.
  • South Africa has signed the GIR Multilateral Competent Authority Agreement enabling the automatic exchange of GloBE information with other jurisdictions.
  • South Africa achieved qualified status for the domestic minimum top-up tax (DMTT), reducing the risk of double taxation for MNE groups.

SARS will provide further guidance closer to the implementation date, including system readiness updates and taxpayer testing timelines.

Read an October 2025 report prepared by the KPMG member firm in South Africa

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