Revenue eBrief No. 110/25
29 May 2025
iXBRL - Notification of withdrawal of facility to upload draft Financial Statements in iXBRL format and taxonomies update
As set out in paragraph 3.1.4 of the iXBRL Tax and Duty Manual Part 41A-03-01 - it is currently acceptable to upload draft Financial Statements in iXBRL format under limited circumstances.
From 1 January 2026, it will no longer be acceptable to upload draft Financial Statements in iXBRL format. Please see paragraph 3.1.4 of the Manual for further information.
In addition, the 2025 Irish extension taxonomies for FRS 101, FRS 102 and EU IFRS will be accepted from 1 July 2025, while the FRS 101 + DPL, FRS 102 + DPL and EU IFRS + DPL taxonomies with a date of 2017-09-01 will no longer be accepted from 1 July 2025.