Revenue announce iXBRL changes in eBrief 110/25 29 May 2025

Summary of Revenue eBrief No. 110/25 (Issued 29 May 2025)

Overview

Revenue has issued a notice regarding significant changes in the iXBRL filing process, effective from 1 January 2026. This includes the withdrawal of the facility to upload draft financial statements and updates to accepted iXBRL taxonomies.

Detailed Summary

1. Withdrawal of Draft Financial Statement Uploads

  • Current Practice: Under certain limited circumstances, taxpayers are currently allowed to upload draft financial statements in iXBRL format.

  • Change Effective Date: From 1 January 2026, uploading draft financial statements in iXBRL format will no longer be permitted.

  • Reference: For more details, see paragraph 3.1.4 of the iXBRL Tax and Duty Manual Part 41A-03-01.

2. Update to Accepted Taxonomies

  • Newly Accepted Taxonomies (effective from 1 July 2025):

    • 2025 Irish extension taxonomies for:

      • FRS 101

      • FRS 102

      • EU IFRS

  • Deprecated Taxonomies (will no longer be accepted from 1 July 2025):

    • FRS 101 + DPL (dated 2017-09-01)

    • FRS 102 + DPL (dated 2017-09-01)

    • EU IFRS + DPL (dated 2017-09-01)

Final Summary

Revenue will discontinue the option to upload draft financial statements in iXBRL format as of 1 January 2026. Additionally, new 2025 Irish extension taxonomies will be required from 1 July 2025, with the 2017-09-01 DPL-based taxonomies being phased out. These changes aim to enhance the quality and consistency of iXBRL submissions.

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