Revenue eBrief No. 184/18

15 October 2018

Irish Real Estate Fund (IREF) electronic account filing requirements

Tax and Duty Manual Part 27-01B-02 has been updated to include reference to S.I. No. 368 of 2018, "Investment Undertaking Electronic Account Filing Requirements Regulations 2018".

These Regulations require IREFs to file annual financial statements electronically with Revenue.

The filing dates for the submission of the financial statements are set out in section 5 of the updated manual.