Direct Debit On-Line

Direct Debit On-Line is a facility for:

  • Employers who pay PAYE/PRSI/USC/LPT by monthly Direct Debit.
  • Businesses that pay VAT by monthly Direct Debit.
  • Payment of Preliminary Income Tax by monthly Direct Debit.

Please note that if you wish to pay your Local Property Tax (LPT) by monthly Direct Debit, you should log on to Local Property Tax and set up your payment method using the Property ID and PIN.

PAYE / PRSI / USC / LPT & VAT

You can pay your PAYE / PRSI / USC / LPT and VAT by monthly Direct Debit payments. Applications to avail of the SEPA Direct Debit facility are confined to customers with bi-monthly VAT liabilities up to €50,000 and monthly PAYE/PRSI/USC/LPT liabilities up to €25,000.

Advantages of SEPA Direct Debit for PAYE/PRSI/USC/LPT and VAT

SEPA Direct Debit reduces Revenue paperwork requirements and assists cashflow planning for your business. You will only have to fill in one annual return as follows:

  • For PAYE / PRSI / USC / LPT, you will need to file one annual P35 return on or before the 15th February. No monthly P30 returns are required.
  • For VAT, you will need to file one annual VAT3 return on or before the 19th day of the month following the end of the VAT accounting year. No interim returns are required.
  • If taxes are being paid by SEPA Monthly Direct Debit, late payment of tax does not arise during the year.

If your business is seasonal, Revenue provides a facility that allows you to reduce or exclude making payments for certain months up to a combined maximum of three months in an annual period.

Preliminary Income Tax

Preliminary Income Tax payments can be made by way of SEPA Monthly Direct Debit payments.

Advantages of SEPA Direct Debit for Preliminary Income Tax

Payment of Preliminary Income Tax by SEPA Monthly Direct Debit enables you to spread the payment over the calendar year for which the tax is due instead of making one payment in October.

Sign Up to the SEPA Direct Debit Scheme.

Application should be made online through ROS using the SEPA Direct Debit link on the My Services screen.

Contact details

Address: Direct Debit, Collector General’s Office, Sarsfield House, Limerick
Use the MyEnquiries service and mark for the attention of cgdd@revenue.ie
Phone: 1890 33 84 48
Callers from outside Republic of Ireland should use +353 1 702 3039

pdfTerms and Conditions of using the SEPA Direct Debit Scheme (PDF, 89KB)

Frequently Asked Questions

August 2015


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