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.
Revenue iXBRL webpage
Key eBrief on tagging long accounting periods and the DPL
Phase 2 of mandatory iXBRL filing announced
Irish extension accounts taxonomy
iXBRL – Technical notes
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.
iXBRL bulletin - LCD filers and Phase 2 rollout - January 2014
Are you ready for XBRL? Commencing October 2013 – Irish Tax Review Issue 3 2013
iXBRL - Latest update - June 2013
iXBRL Filling available from Monday - 22 November 2012
Important Update on iXBRL Filing – July 2012
iXBRLbulletin – What you need to know – April 2012
Institute response to consultation on iXBRL filing – April 2012
Members’ feedback and experiences of iXBRL filing is welcome.
Please contact Mary Healy at firstname.lastname@example.org or call +353 1 6631700.
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