Revenue to withdraw facility to file draft iXBRL accounts from January 2026

Revenue has confirmed in guidance, ‘Submission of iXBRL Financial Statements as part of Corporation Tax Returns’, that draft financial statements in iXBRL format will not be accepted from 1 January 2026. Currently, by concession, Revenue accepts the filing of draft financial statements in iXBRL format in limited circumstances.

In cases where the concession applies, draft financial statements can be filed, without prior permission from Revenue, if the filer is satisfied that director sign off of the financial statements is the only outstanding item. Where other issues are giving rise to the draft/provisional financial statements, filers are currently required to contact the Revenue Branch which handles their affairs.

From 1 January 2026, draft Financial Statements in iXBRL format will not be accepted; companies experiencing genuine difficulties in meeting iXBRL filing deadlines will be required to contact their operational branch within Revenue.

Revenue has also confirmed that 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 1 September 2017 will no longer be accepted from the same date.