Revenue eBrief No. 205/18

05 December 2018

Incorporation of iXBRL FAQs into iXBRL Tax and Duty Manual

Revenue has released an update of the iXBRL Tax and Duty Manual Part 41A-03-01. This update incorporates the former iXBRL FAQs into the Manual. The FAQs document will no longer be available.

Readers should refer to Appendix II for a list of the former FAQs and information on where they have been incorporated into the Manual. Details of changes to the Manual are listed in Appendix III.

Ahead of the busy December filing period for iXBRL, filers are reminded that, as set out in eBriefs 80/18 and 154/18, all iXBRL submissions from 1 August 2018 must be tagged using one of the FRS 101 + DPL, FRS 102 + DPL or EU IFRS + DPL taxonomies released in May 2018.

An iXBRL software update may be required to use these taxonomies, so you should check with your software vendor to ensure that the software you are using can work with these taxonomies. It should be noted that submissions that do not use these taxonomies will be rejected.