The Bahamas Competent Authority AEOI – Portal Reopening Notice
Dear Registrant/Licensee:
Please see below a notice on behalf of The Bahamas Competent Authority.
The Bahamas Competent Authority AEOI portal will open for FATCA, CRS & CbC registration & submission on Monday July 14th at 9am EST and will close on Friday August 22nd 2025 at 5pm EST.
Financial Institutions with CbC reporting obligations after the close on August 22nd 2025 please contact The Bahamas Component Authority at helpdesk@taxreporting.finance.gov.bs or information@taxreporting.finance.gov.bs.
Key Dates:
Portal Opening for FATCA, CRS & CbC-AEOI Registration & Submissions:
Monday July 14th, 2025 at 9am EST.
Closing Date for FATCA, CRS & CbC-AEOI Reporting:
Friday August 22nd 2025 at 5 pm EST.
The Bahamas Competent Authority AEOI Portal and Enrollment for FATCA, CRS & CbC – AEOI reporting can be accessed through the internet at the following websites:
https://aeoi.portal.taxreporting.finance.gov.bs/
https://aeoi.portal.taxreporting.finance.gov.bs/publicform/publicform.aspx
System generated emails are automatically sent to primary and secondary user email addresses with login instructions once an enrollment has been accepted on the portal. A financial institution will receive an automatic confirmation email confirming the receipt of successful filing submissions. Financial institutions should reach out via email to the Bahamas Competent Authority if they do not receive the system generated emails. Additionally, kindly contact your I.T. department to ensure the firewall is not preventing emails from AEOI@BahamasCompetentAuthority.bs
Guidance on filing corrections prior to the original filing transmission
If a file is submitted and accepted and an error is detected prior to the closing of the AEOI portal execute the following steps.
Request the deletion of the original file and submit a new filing rather than filing a correction on the original file that has not yet been transmitted to partner jurisdictions. (contact the helpdesk@bahamas.gov.bs or information@taxreporting.finance.gov.bs for guidance on the deletion procedure).
Note that the CRS & CbC XML Schema Version 2.0 has come into effect from February 1st, 2021. Accordingly, the AEOI portal will only accept CRS & CbC Schema 2.0 XML files. The manual filing option remains available.
Please see link to FATCA, CRS and CbC XML specifications https://taxreporting.finance.gov.bs/fi-information/data-preparation/
CbC Reporting is applicable from the 2019 fiscal year.
The Bahamas activated Exchange Relationships for CRS & CbC is available on the tax information website https://www.taxreporting.finance.gov.bs/category/latest-news/ under News/Release and Recent Updates.
The Bahamas Competent Authority AEOI & CbC Portal User Guides along with the 2023 Vizor FI Plenary training video on best practices for CRS/CbC/FATCA reporting using the AEOI portal are posted on the website under the Tab FI Information under:
– Portal Videos – https://www.taxreporting.finance.gov.bs/fi-information/video-home/
– Data Preparation- https://www.taxreporting.finance.gov.bs/fi-information/data-preparation/
– Portal Documentation – https://www.taxreporting.finance.gov.bs/fi-information/portal-documentation/ and
The Guidance Notes and Legislation relevant for FATCA,CRS & CbC is posted on the website under the Legal Tab – https://www.taxreporting.finance.gov.bs/legal/legislation/
OECD Request for TIN& DOB data
For CRS Reporting we request FIs to complete the TIN and DOB fields in the portal input screens if this information is available. The OECD is requiring this information, although not a mandatory field in the OECD schema guidelines and The Bahamas AEOI input screens. The Bahamas Competent Authority will be following up with FIs that did not complete the TIN & DOB fields in the portal input screens to determine the reason why the fields were not inputted.
The IRS has included links to frequently asked questions regarding TIN codes under Reporting on the FATCA FAQs page at:
The OECD has included CRS related FAQs via
https://www.oecd.org/tax/exchange-of-tax-information/CRS-related-FAQs.pdf
Include the full name, detailed address information, tax residence, TINs and DOB (in the case of individuals). This data is important for data matching by partner jurisdictions.
Insert the DOB for individuals and controlling persons as required when submitting the filing.
FATCA TIN & DOB data
The TIN is mandatory for FATCA reporting. In case the TIN is not available, please refer to this link: Frequently Asked Questions FAQs FATCA Compliance Legal | Internal Revenue Service (irs.gov) Q6 under the “Reporting” section 4, for TIN codes to use. Please note that other values, such as ‘N/A’ or blanks are not allowed as a TIN code. Please see the link to the Foreign Financial Institution Temporary U.S. Taxpayer Identification Number Relief Notice 2023-11 Foreign Financial Institution Temporary U.S. Taxpayer Identification Number Relief (irs.gov)
Insert the DOB for individuals and controlling persons as required when submitting the filing.
Include the full name, detailed address information, tax residence, TINs and DOB (in the case of individuals). This data is important for data matching by partner jurisdictions.
The Competent Authority encourages all FI’s to continue to check the information website www.taxreporting.finance.gov.bs for updates.
If there are any queries, kindly send an email to helpdesk@taxreporting.finance.gov.bs or information@taxreporting.finance.gov.bs
Kind regards,
The Competent Authority
P.O Box N 3017
Nassau, Bahamas
DISCLAIMER:
The information transmitted by the Competent Authority is not intended to replace tax and/or legal advice with respect to compliance with FATCA/CRS/CbC.
Should you require tax and/or legal advice please contact your tax or legal adviser.
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