Since November 2012, financial statements in iXBRL format have been accepted in ROS. Corporation tax and income tax filers have had the option of filing financial statements in an iXBRL format since then. iXBRL allows financial information to be communicated and presented in a format that may be recognized and read by both people and computers. Initially the filing of financial statements in iXBRL is optional but will be mandatory for all Corporation Tax payers commencing with taxpayers dealt with in the Large Cases Division from October 2013.
Related Posts
Ireland’s Finance Bill 2026 updates Pillar Two rules, expands tax reliefs
October 20, 2026
Ireland’s Department of Finance announced yesterday, 19 October 2026, the publication of the Finance (No. 2) Bill
Read More
Ireland: Revenue updates VAT guidance on transport hire
October 19, 2026
Irish Revenue published eBrief No. 152/26 on 16 October 2026, announcing an update to its Tax and Duty Manual on the
Read More
Ireland: Revenue publishes new guidance on VAT treatment of end-of-lease transactions
October 14, 2026
Irish Revenue has issued eBrief No. 144/26 on 7 October 2026, introducing a new Tax and Duty Manual (TDM) on the VAT
Read More
Ireland: Revenue revises guidance on CAT group thresholds
October 14, 2026
Ireland's tax authority (Revenue) has updated its Capital Acquisitions Tax (CAT) manual to reflect the increased group
Read More
Ireland updates VAT rules for food and drink supplies, including 9% rate on hot meals
October 12, 2026
The Irish Revenue has issued Revenue eBrief No. 143/26 on 7 October 2026, updating its Tax and Duty Manual on the VAT
Read More
Ireland: Revenue updates guidance on reduced capital gains tax rate
October 09, 2026
Irish Revenue issued eBrief No. 142/26 on 6 October 2026, announcing updates to the tax and duty manual on the capital
Read More