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Submitting financial statements in iXBRL

  1. Overview
  2. Who must submit financial statements in iXBRL?
  3. How to file and what to include
  4. Detailed Profit and Loss account (DPL)
  5. Accepted taxonomies
  6. Technical information

Technical information

Taxonomies

A taxonomy is a dictionary that links each tag to the accounting or tax concept that it identifies. The iXBRL taxonomies correspond with accounting standards such as FRS 101, FRS 102 and IFRS. See the Submission of iXBRL financial statements with Corporation Tax returns manual for a list of those currently accepted by Revenue. 

Validation and testing

Revenue validate iXBRL financial statements as they are uploaded. If your submission fails validation, we will send a notification to your Revenue Online Service (ROS) inbox detailing the errors. We recommend using the iXBRL test facility to ensure that the iXBRL files are working before submission.

Technical notes

See the Electronic Filing of Financial Statements (iXBRL) - Error Messages Guide for further information on error notifications received and suggested remedies.

See the Electronic Filing of Financial Statements (iXBRL) - Technical Note for general technical information including what:

  • taxonomies and entity identifier schemes that Revenue accept
  • and 
  • validation rules apply.

The Electronic Filing of Financial Statements (iXBRL) - Style Guide outlines the rules. It also provides guidance to software developers and those using iXBRL conversion tools.

Details on the ROS Public Interface Test (PIT) can be found in Electronic Filing of Financial Statements (iXBRL) - Public Interface Test (PIT).

Published: 25 April 2024 Print this page

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