IMRO is one of the most efficient performing rights organisations in the world in terms of the frequency of distributions it makes to its members and affiliated societies worldwide. In addition to this, IMRO does not apply any administration fees to royalties earned by its members from international performances of their works.

IMRO Distribution Schedule

Revenue Period January to March April to June July to September October to December
Distribution Element Payable Distribution
Radio July October December April
Television (including players) July October December April
Tours and Residencies July October December April
Live Music Survey July October December April
RTE Performing Groups July October December April
Background Music October December April July
Discos October December April July
Digital Providers October December April July
Heritage Centres Previous year’s data paid in July
Cinema Previous year’s data paid in July
Overseas royalties Monthly
Invoiced Gigs Monthly
UP File Claims Monthly
UC File Claims Monthly
Adjustments Monthly

 

IMRO Tours & Residencies Scheme Submission Deadlines

Performances Period Submission Type Submission Deadline
January – March Online submissions only Mid-May
April – June Online submissions only Mid-August
July – September Online submissions only Mid-October
October – December Online submissions only Mid-February

 


Consolidated Certificates of Foreign Royalty Income/Tax Creditrevenue-logo

Certification by IMRO (Irish Music Rights Organisation) of tax deducted on foreign royalties

The Irish Music Rights Organisation (IMRO) collects royalties for performances in Ireland and distributes these (less a deduction for costs) to both its members and the international overseas societies that are affiliated to it.

In the same way, the international overseas societies affiliated to IMRO collect royalties for performances overseas and send these to IMRO for distribution to IMRO members. When withholding tax is deducted from foreign royalties paid to IMRO, members bear the withholding tax directly through a deduction from their royalty payments.

Revenue has agreed to accept a tax certificate issued by IMRO as proof of foreign tax deducted.

This certificate will show:
Name of member
Address of member
Tax reference number of member
Country of origin of royalty
Total copyright income earned
Withholding tax rate
Amount of tax withheld
Period to which certificate relates

When a customer claims a credit for an amount of foreign tax withheld, the certificate issued by IMRO should be accepted as proof of tax withheld and no further supporting documentation should be requested in support of the claim. IMRO will retain the supporting documentation, to back up the information contained in the consolidated certificate of foreign copyright income/tax credit, for the normal period required by Revenue i.e. 6 years. Amounts shown on the consolidated certificate will be in Euro.

Revenue Operational Manual 35.01.06

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