Submitting financial statements in iXBRL
How to file and what to include
Financial statements must be filed in inline eXtensible Business Reporting Language (iXBRL) through Revenue Online Service (ROS). You can find detailed information in part 4 of the Submission of iXBRL financial statements with Corporation Tax returns manual. iXBRL financial statements must include:
- a directors' report
- an auditor’s report
- a statement of profit or loss and other comprehensive income
- a statement of financial position (balance sheet)
- a statement of cash flows
- a statement of changes in equity
- notes to the accounts
- a detailed profit and loss account.
This list is not exhaustive. Each item in the financial statements must be fully tagged. You can find further information on tagging in the Technical information section.
As iXBRL filers do not complete the CT1 ‘Extracts from Accounts’, they must tag some mandatory items in their iXBRL submissions. These mandatory items (in table below) are for submissions that use the following taxonomies:
- FRS 101 + DPL and FRS 101 Irish Extension 2019
- FRS 102 + DPL and FRS 102 Irish Extension 2019
- EU IFRS + DPL. and EU IFRS Irish Extension 2019.
Mandatory item tags
| CT1 Mandatory item | iXBRL Mandatory item | Taxonomy |
|---|
| Sales / Receipts / Turnover |
DPLTurnoverRevenue |
DPL |
| Receipts from Government Agencies |
DPLGovernmentGrantIncome |
DPL |
| Other Income |
DPLOtherOperatingIncome |
DPL |
| Gross Trading Profits |
DPLGrossProfitLoss |
DPL |
| Salaries / Wages, Staff Costs |
DPLStaffCostsEmployeeBenefitsExpense |
DPL |
| Sub-contractors |
DPLSubcontractorCosts |
DPL |
| Profit (loss) on ordinary activities before taxation |
DPLProfitLossBeforeTax |
DPL |
| Shareholder's Funds |
Equity |
FRS/IFRS |
If a company has no values for any of these items, then it must report a zero value. Please see Part 3.1.3 of the Submission of iXBRL financial statements with Corporation Tax returns manual for further information.
Next: Detailed Profit and Loss account (DPL)