Editorial Policy

Who produces the content

Content on this site is researched and drafted by Vitor Oliveira Alves, co-founder of D'Emilia Accounting, and reviewed for accuracy by Marina Luna Oliveira d'Emilia, a qualified accountant who manages ROS filings and Revenue deadline tracking for individual and sole trader clients.

The deadline calendar on this site is an adapted version of the internal planning tool Marina uses in her accounting practice. Every date that appears on this site has been checked against Revenue's published guidance before being published. Where Revenue has published an adjusted date (for example, when a statutory deadline falls on a weekend and Revenue moves it to the following Monday), the adjusted date is what appears on this site — not the statutory date.

Primary sources

Every deadline on this site is sourced from:

• Revenue.ie key dates pages — Revenue publishes an annual list of key dates for taxpayers and agents on its website. This is the starting point for every year's calendar.
• ROS (Revenue Online Service) deadlines — Revenue publishes extended deadlines for filings made through ROS. Where an ROS extension applies to a deadline listed on this site, both the standard deadline and the ROS deadline are shown.
• Finance Acts — statutory deadlines are set by the Taxes Consolidation Act 1997 and Finance Acts. Where a statutory deadline differs from Revenue's published operational deadline, we note both.
• Revenue announcements — Revenue occasionally announces deadline extensions or changes outside of the Budget cycle. These announcements are monitored and incorporated into the calendar when they occur.
• Revenue Tax and Duty Manuals — for detailed guidance on specific deadlines and the consequences of missing them.

Update triggers

Irish tax deadlines are more stable than tax rates, but they are not fixed. The following events trigger a review and update of the calendar:

• Annual Budget — the Budget is typically announced in October. Following the Budget, the calendar is reviewed and updated for the coming year, with all deadlines verified against Revenue's published key dates for the new year.
• Finance Act — December each year. Statutory deadline changes are incorporated after the Finance Act is signed.
• Revenue announcements — Revenue occasionally announces extensions or changes to specific deadlines outside of the Budget cycle. Examples include extensions during the COVID period and occasional ROS outage-related deadline adjustments. These are incorporated when announced.
• Weekend and public holiday adjustments — when a statutory deadline falls on a weekend or public holiday, Revenue typically adjusts the effective date. These adjustments are applied when Revenue publishes its key dates for the year, usually in December or January.
• Reader corrections — a reader who identifies an incorrect date triggers an immediate priority review.

Given the practical impact of an incorrect date on this site — a reader who relies on a wrong date could miss a real deadline — deadline corrections are treated as the highest priority update.

Independence

This site is owned by D'Emilia Accounting. We do not accept paid placements or sponsored content. We link to demiliaaccounting.ie and to our other informational sites in this area (including revenuepenaltycalculator.ie). Those links represent a genuine commercial interest that we disclose clearly. The deadline calendar is written to be directly useful to anyone tracking Revenue deadlines — not to make the process seem complicated enough to require professional help. Where professional help is genuinely needed, we say so honestly.

Advertising is served through Google AdSense. Advertisers have no influence over the deadlines we publish or how they are described.

Use of AI tools

AI writing tools are used to assist with drafting the explanatory content around deadlines. All deadline dates and the descriptions of what each deadline applies to are verified against Revenue's published primary sources before publication. AI output is not used as a source for any specific date or deadline description. Where AI-generated text and a Revenue primary source conflict, the primary source is authoritative.

Corrections

An incorrect deadline date is one of the most consequential errors we could publish. We review all correction submissions promptly and prioritise updates to deadline dates. See the Corrections Policy for details.

Last reviewed: July 2026