Royalty Distribution Schedule

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.  IMRO does not apply any additional administration charges on overseas public performance royalty earnings. Most other performing right organisations apply additional administration charges on overseas public performance royalties before passing royalties on to their members. These additional fees typically range from 2% – 8% across the PRO network.

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

 



Overseas Payments Schedule

IMRO is committed to forwarding international royalties to its members in the shortest possible time. With 12 payment runs a year (January to December), IMRO is at the forefront internationally of providing the most frequent distribution of overseas royalties to its members.

IMRO distributes International royalties to its members as part of our monthly distribution schedule. See below for examples of when IMRO receives royalty payments from our 80+ international partners. Each foreign society pays IMRO on a different schedule, depending on its own distribution policies.

All royalties received from an overseas sister society before the 20th of a given month are forwarded to our members by the 15th of the following month.

Society Country

Number of Distributions
to IMRO per Year

Schedule
SADAIC ARGENTINA 4 JAN/APRIL/SEPT/DEC
APRA AUSTRALIA 4 MARCH/JUNE/SEPT/DEC
AKM AUSTRIA 4 MARCH/JUNE/SEPT/DEC
SABAM BELGIUM 4 MARCH/JUNE/SEPT/DEC
UBC BRAZIL 4 FEB/MAY/AUG/NOV
MUSICAUTOR BULGARIA 1 DEC
SOCAN CANADA 4 APRIL/JUL/OCT/FEB
SCD CHILE 2 APRIL/OCT
MUST CHINA-TAIPEI 4 APR/JUL/OCT/DEC
HDS ZAMP CROATIA 2 JUNE/DEC
OSA CZECH REPUBLIC 4 MARCH/JUNE/SEPT/DEC
KODA DENMARK 12 MONHTLY
TEOSTO FINLAND 4 JAN/APR/JUN/OCT
SACEM FRANCE 2 APRIL/SEPT
GEMA GERMANY 4 APRIL/JUNE/SEPT/NOV
CASH HONG KONG 4 MARCH/JUNE/SEPT/DEC
ACUM ISRAEL 2 AUGUST/DEC
SIAE ITALY 2 JUNE/OCT
JASRAC JAPAN 4 JAN/APR/JUL/OCT
KOMCA KOREA 4 FEB/MAY/AUG/NOV
AKKA LATVIA 4 MARCH/JUNE/SEPT/DEC
LATGA LITHUANIA 1 OCT
ZAMP SKOPJE MACEDONIA 1 DEC
MACP MALAYSIA 3 APR/AUG/DEC
PAM CG MONTENEGRO 1 FEB
BUMA NETHERLANDS 4 MARCH/JULY/SEPT/DEC
TONO NORWAY 4 MARCH/JUNE/OCT/DEC
APDAYC PERU 3 APR/OCT/DEC
FILSCAP PHILIPPINES 4 JAN/APRIL/NOV/DEC
ZAIKS POLAND 4 APRIL/JULY/NOV/DEC
SPA PORTUGAL 4 JAN/JULY/OCT/DEC
UCMR-ADA ROMANIA 1 APRIL
SOKOJ SERBIA 1 DEC
COMPASS SINGAPORE 2 MAY/DEC
SOZA SLOVAKIA 2 APRIL/AUG
SAZAS SLOVENIA 1 APRIL
SAMRO SOUTH AFRICA 4 FEB/APRIL/JULY/NOV
STIM SWEDEN 7 FEB/MAR/MAY/JUNE/AUG/OCT/NOV/DEC
SUISA SWITZERLAND 4 APRIL/JUNE/SEPT/DEC
MCT THAILAND 4 MARCH/JUN/SEPT/DEC
MESAM TURKEY 2 FEB/SEPT
PRS UK 4 Feb/MAY/AUG/NOV
AMRA USA 4 MARCH/MAY/AUG/NOV
PRS UK 4 MAY/AUG/NOV/FEB
SESAC USA 2 APRIL/DEC
BMI USA 4 MAR/MAR/AUG/NOV
ASCAP USA 4 FEB/MAY/AUG/NOV
VCPMC VIETNAM 2 APRIL/DECEMBER

 


Consolidated Certificates of Foreign Royalty Income/Tax Credit

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

 



Unmatched Performances & Unmatched Commercials Databases

In accordance with European Union (Collective Rights Management) (Directive 2014/26/EU) Regulations 2016 IMRO makes its Unmatched Performances and Unmatched Commercials databases available for public review.  If you have a query in relation any works featured in these databases please contact distributions@nullimro.ie

Distribution Information Sheets

Your IMRO statement, basis of payment and source explained for your latest royalty statement.

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