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.
|Revenue Period||January to March||April to June||July to September||October to December|
|Distribution Element||Payable Distribution|
|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|
|Domestic Digital Providers||October||December||April||July|
|Heritage Centres||Previous year’s data paid in July|
|Cinema||Previous year’s data paid in July|
|UP File Claims||Monthly|
|UC File Claims||Monthly|
|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|
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 applies a very competitive administration rate of 10% to online royalty income.
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.
Number of Distributions
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
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 firstname.lastname@example.org