Revenue Irish Tax – iXBRL filing – corporation tax return

Company Tax Returns – Ireland

The Revenue Commissioners (Revenue) is the Irish Government agency responsible for collecting taxes and duties and implementing customs controls.

iXBRL financial statements are submitted as part of the CT1 tax return through Revenue Online Service (ROS).  Companies submitting iXBRL financial statements do not have to complete the CT1 ‘Extracts from Accounts’ section.

Submitting iXBRL – the files you receive from us

Before we deliver to you

Before delivery to you, the iXBRL file is fully validated with the Revenue, so that no issues during filing are encountered.

Uploading the iXBRL file(s) to the Revenue

Attach the iXBRL format file for your accounts within the filing software – these iXBRL files are supplied by our Tagging Service.

iXBRL file name has an HTML extension

The iXBRL file supplied by us has a .html extension  e.g. Acme_Enterprise_plc_IE_acct_20211231_01a.html – this iXBRL file is attached to the return.

View it in a browser

The fact that the iXBRL file has an .html extension means that you can click on the file and see a visual representation of the financial statement within a browser. 

The file appears to be just an ordinary HTML file, which can be a cause of confusion.  However, rest assured that the iXBRL code itself is contained within the file (although the iXBRL code is not visible when simply viewed within a browser).

What about the PDF file you supplied?

The Tagging Report supplied as a PDF file to you is for your benefit only, so do not upload/supply this to the Revenue.

Revenue validation – Will the iXBRL file that you supply be accepted by the Revenue?

Yes it will.  All deliverables are fully checked and validation is performed before delivery to the customer – for Irish customers your file is specifically tested with the Revenue validation service, so that you do not face any issues during filing.

Who can submit the iXBRL file to the Revenue?

Only the registered taxpayer or the taxpayer’s authorised agent can file the accounts.  For example in the case of the Revenue, this filing process is part of the CT1 submission.

Help and more information from the Revenue

For assistance with filing your company tax return online, see guidance below or contact us direct:

Help – Revenue resources

Help – Revenue On-Line Service (ROS)

A company must use Revenue Online Service (ROS) to file its return and pay any tax due under Mandatory e-Filing