Revenue Guidance

Revenue has published a number of documents which will be of assistance for practitioners, taxpayers and users of the iXBRL facility.

All corporation tax payers will have the option of filing their financial statements in iXBRL on ROS since the end of November. This facility went live over the last week-end in November and the iXBRL functionality was released live as part of an integrated package of enhancements to ROS and is accessible to taxpayers and practitioners since 26 November. Income tax payers will have the option to file their accounts in iXBRL in January 2013.

Revenue has published the following iXBRL documents which may be of assistance for practitioners, taxpayers and users:

• Public Interface Test (PIT)
  • Describes how the PIT facility may be accessed. The PIT environment will enable users to; check the file format of an iXBRL instance, or simulate live submission iXBRL documents against Revenue records via ROS to ensure the document is fully valid.
• Error Messages
  • Guidance in relation to error messages generated while uploading financial statements in iXBRL format.
• Technical Note
  • technical information on acceptable taxonomies and entity identifier schemes as well as the validations rules which apply to financial statements submitted in iXBRL format.

Further details and access to the above documents is set out in eBrief No. 57/12