11. Ireland

Monetary threshold for LF preparation

• ​Applicable if the entity is a member of an MNE group with consolidated revenue of EUR 50 million or more in the chargeable period.

Preparation deadline

• By the due date for filing the company’s tax return, which is typically 9 months after the end of the chargeable period.

Submission deadline

• Within 30 days of a request by the tax authorities.

Language

• English or Irish

Penalty

• Failure to submit the LF may result in penalties of up to EUR 25,000, plus EUR 100 for each day the failure continues.

  • Reference: Section 27 of the Finance Act 2019