Quick Links  


  You are here >   Tax Policy and Practice > Revenue Practice and Representations > iXBRL Filing

iXBRL Filing


Since 26 November 2012, all corporate taxpayers have had the option of filing their financial statements with Revenue in iXBRL format in ROS. A mandatory requirement to file accounts and computations in iXBRL format is being introduced on a staged basis. Mandatory filing for Large Cases Division (LCD) corporate taxpayers’ accounts commenced on 1 October 2013. Phase 2 of mandatory iXBRL filing applied to all corporates who did not qualify for audit exemption and commenced on 1 October 2014. Find out all you need to know about iXBRL on this dedicated webpage which includes information and Institute guidance and tips on getting ready for iXBRL.


Section 884 TCA 1997 - Return of Profits

Section 133 of the Finance Act 2012 amended S.884 to extend the definition of a return to encompass financial statements required to be prepared under the Companies Act.

Contact us

Members’ feedback and experiences of iXBRL filing is welcome.

Please contact Mary Healy at mhealy@taxinstitute.ie or call +353 1 6631700.