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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

Who must submit financial statements in iXBRL?

Revenue's Large Corporates Division companies must submit iXBRL financial statements for accounting periods ending on, or after, 31 December 2012.

S.110 Special Purpose Vehicles must submit iXBRL financial statements for accounting periods ending on, or after, 31 July 2013.

All other Corporation Tax filers must submit iXBRL financial statements for accounting periods ending on, or after, 31 December 2013 unless their:

  • total assets, without deduction of liabilities, are less than €4.4 million
  • turnover is less than €8.8 million
  • and
  • average number of employees is 50 or fewer.

The Submission of iXBRL Financial Statements with Corporation Tax Returns manual contains information on other circumstances in which a company may not submit iXBRL financial statements.

Companies and sole traders who have no obligation to submit iXBRL financial statements may do so voluntarily.

Next: How to file and what to include

Published: 23 October 2023 Print this page

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