Mandatory e-Filing
Mandatory electronic payments and filing, using Revenue's Online Service (ROS), is part of Revenue's strategy to establish the use of electronic channels as the normal way of conducting tax business.
ROS is an internet facility which provides you with a quick and secure facility to pay tax liabilities, file tax returns, access your tax details and claim repayments. The ROS facilities are available 24 hours a day, 7 days a week, 365 days a year. You can benefit from an extension to existing deadlines for paying tax and filing returns where you both pay and file using ROS.
Since 2009 the categories of taxpayers obliged to pay and file electronically has been expanding.
You may have received a 
letter (PDF, 111 KB) from Revenue notifying you that all payments and returns due must be electronically filed using ROS from 1 June 2012. It sets out the steps that need to be taken to facilitate and ensure compliance from the appropriate date. The following information is provided to support and help you to pay and file electronically.
- Who is required to pay and file electronically?
- Returns and Payments that must be filed electronically
- Electronic payments (epayment) to Revenue using a ROS Debit Instruction (RDI)
- Frequently Asked Questions
- Register for ROS
- Further Support Services
- Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012) (PDF, 61KB)
Who is required to pay and file electronically?
Phase 1
Revenue’s mandatory electronic payments and returns programme commenced with Phase 1 on the 1st January 2009. Phase 1 included all taxpayers whose tax affairs are dealt with by Large Cases Division and all Government Departments.(Tax Returns And Payments (Mandatory Electronic Filing And Payment Of Tax) Regulations 2008 (S.I. No. 341 of 2008))
Phase 2
Revenue's Phase 2 came into effect from 1st January 2010. Phase 2 included all companies with a turnover of more that €7.3M and with more than 50 employees and all public bodies. (Tax Returns And Payments (Mandatory Electronic Filing And Payment Of Tax) Regulations 2008 (S.I. No. 341 of 2008))
Phase 3
The Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011 (S.I. No 223 of 2011 (PDF,71KB ) ) refer.
Phase 3A
The categories of taxpayer required to pay and file returns electronically from 1 June 2011 are:
- All companies
- All trusts
- All partnerships
- Self employed individuals filing a return of payments to third parties (Form 46G)
- Self employed individuals subject to the high earners restriction (Form RR1, Form 11)
- Self employed individuals benefiting from or acquiring Foreign Life Policies, Offshore Funds or other Offshore products
- Self employed individuals claiming a range of property based incentives (Residential Property and Industrial Buildings Allowances).
In addition, all stamp duty returns and payments presented on or after 1 June 2011 must be filed electronically. (Stamp Duty (E-Stamping Of Instruments) Amendment)(No. 2) Regulations 2011 (S.I. No. 222 of 2011).
Phase 3B
Employers with 10 or more employees, not already covered in Phase 3A will required to pay and file returns electronically for 1st October, 2011.
Phase 4
The categories of taxpayers required to pay and file returns electronically from 1 June 2012 are :
- VAT registered cases
- Individuals who avail of the reliefs and exemptions set out below*
| Description of Relief/exemption | Section in TCA 1997 |
|---|---|
| Retirement annuity contract payments | Section 787 |
| PRSA contributions | Section 787C |
| Overseas pension plans: migrant member relief | Section 787N |
| Retirement relief for sportspersons | Section 480A |
| Relief for AVCs | Sections 774 and 776 |
| Artists exemption | Section 195 |
| Woodlands exemption | Sections 140 and 232 |
| Patent income exemption | Sections141 and 234 |
| Income on which transborder relief is claimed | Section 825A |
| Business expansion scheme relief | Section 489(3) |
| Seed capital scheme relief | Section 489(5) |
| Film relief | Section 481 |
| Significant Buildings/gardens relief | Section 482 |
| Interest relief: loan to acquire share in company or partnership | Sections 248, 248 (as extended by Section 250) and 253 |
* as per 2010 or subsequent F11
Returns and Payments that must be filed electronically
Specified Returns* and Specified Tax Liabilities* that must be paid and filed on ROS if they are applicable to your circumstances include:
| Specified Return | Specified Tax Liability | |
|---|---|---|
| Corporation Tax | Form CT1 | Preliminary Tax and Balance Due |
| Partnership | Form 1 (Firms) | - |
| Trusts | Form 1 | Preliminary Tax and Balance Due |
| Income Tax | Form 11 | Preliminary Tax and Balance Due |
| High Earner Restriction | Form RR1 | - |
| Employer PAYE/PRSI | Form P30 Form P35 Forms P45 and P46 |
All PAYE/PRSI due |
| Value Added Tax | Form VAT 3 Annual Return of Trading Details (RTD) VAT on e-services Quarterly Return |
VAT due Quarterly VAT due on e-services |
| Capital Acquisitions Tax (Gifts and Inheritances) | Annual Return | Annual payment |
| Betting Duty | Quarterly Return | Quarterly Payment |
| Dividend Withholding Tax (DWT) | Monthly Return | Payment of DWT deducted from relevant distributions in previous month |
| Deposit Interest Retention Tax (DIRT) | Annual Return | Interim payment and Balance Due |
| Life Assurance Exit Tax (LAET) | Biannual Return | Biannual payment |
| Investment Undertaking Exit Tax (IUT) | Biannual Return | Biannual payment |
| EU Savings Directive | Annual Return | - |
| 3rd Party Payments Return (46G/46G company) | Annual Return | - |
| Air Travel Tax | Annual Return | Monthly Payment |
*Please note that the above list is not exhaustive, you may be liable for other taxes and duties e.g. RCT, that may only be filed and paid electronically.
Electronic payments (epayment) to Revenue using a ROS Debit Instruction (RDI)
Electronic payments to Revenue using a ROS Debit Instruction (RDI)
Customers can make electronic payments to Revenue by means of a ROS Debit Instruction (RDI).
Setting up a Revenue Debit instruction (RDI)
To set up an RDI, select the 'Complete/Amend/Download ROS Debit Instruction' hyperlink on the ROS My Services page. The RDI is completed online, signed and submitted to ROS using a ROS digital certificate. If you require assistance in setting up a ROS Debit Instruction, please email the ROS Payment Support Unit at rospayments@revenue.ie
Bank account required for RDI
In order to complete this Debit Instruction you must be in possession of a current
bank account with an Irish Sort Code that accepts a direct debit. Details of banks that have an Irish Sort Code and that can be used to make payments through Revenue’s On Line system are available on the Irish Payments Services Organisation
website. On the home page
click "Log in to the National Sort Code Database". The Sort Code Database includes Irish Sort Code numbers and related Bank Branch contact information.
How RDI operates
Once the RDI is set up the customer can start to make payments in respect of various taxes. However the customer must initiate each payment by going online and authorising Revenue to deduct the stated amount from their bank account. Only the exact amounts authorised by ROS customers or their agents on their behalf are deducted from bank accounts.
The requisite amounts are never deducted by Revenue in advance of the due dates, even where returns are filed early (unless the payment date is amended by the ROS customer or an instruction is received by Revenue to amend the payment date). Revenue will only deduct the tax owed following authorisation from the customer.
Payment of tax by Debit/Credit Card
Customers can pay tax (excluding Domicile Levy) to Revenue via ROS by Debit/Credit card [limited to VISA and Mastercard]. A person wishing to pay by credit card must pay a transaction charge, related to third party fees incurred by Revenue, in the provision of this service, of 1.49% of the value of the payment. Currently there is no charge for debit cards.
Payment by credit card is an acceptable form of payment for ROS Mandatory e-Filers. It is also an acceptable form of payment to qualify for extended ROS payment deadlines.
Further Support Services
Should you need assistance with your ROS registration contact our ROS Technical Helpdesk
- Email at roshelp@revenue.ie
- Telephone at 1890 20 11 06
- If you reside outside the Republic of Ireland please email the Helpdesk with your number and we will telephone you, or alternatively call +353 1 7023021.
Should you need assistance to make a payment on ROS contact our ROS Payment Support Unit by
- email at rospayments@revenue.ie
- Telephone at 1890 22 63 36
- International customers may contact us on +353 1 702 3052
April 2013