Frequently Asked Questions

If I did not receive an advisory letter from Revenue could I still be obliged to pay and file electronically?

Yes, if you fall into any of the categories listed, see Mandatory e-Filing you will be obliged to pay and file electronically unless you apply for and are granted an exclusion from making payments and filing electronically.

Back to Top

What tax or duty returns do I now have to pay and file electronically?

List of the specified returns and specified tax liabilities that must be paid and filed on ROS.

What do I need to do to ensure that I can pay and file on ROS?

If you are not registered for ROS you should register now.

How do I register for ROS?

Register now

What are the benefits to paying and filing electronically using ROS?

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.

Back to Top

Do I need to register for ROS if I have an agent?

If your tax agent or representative is paying and filing all returns listed then you do not have to register for ROS.

If I have an agent and I want to have access to my returns and payments on ROS can I register?

Yes, you may register for ROS to check the status of payments and returns that your tax agent or representative is filing on your behalf.

If I have more than one agent can they continue to act on my behalf?

Yes, if you have authorised more than one tax agent to electronically pay and file your various tax and duty returns that arrangement can continue. However, you are responsible for ensuring that all relevant payments and returns are filed electronically.

Back to Top

What if I want to make a payment and file a return not listed in the schedule of taxes and liabilities above?

If ROS provides for the payment and filing of the return then it must be filed in ROS. Otherwise the payment and return can be filed manually.

What is the penalty for failure to meet my obligations to pay and file returns electronically?

The penalty for a specified taxpayer not making an electronic payment or filing a return is €1,520. (Section 917EA(7), Taxes Consolidation Act, 1997).

For example in each instance where the taxpayer does not pay electronically the penalty is €1,520 and in each instance where the taxpayer does not file electronically the penalty is €1,520.

Back to Top

Can I be excluded from the obligation to pay and file electronically?

Revenue may exclude a taxpayer from their obligation to pay and file electronically, if Revenue is satisfied that the taxpayer does not have the capacity to do so.

What are the exclusion conditions?

A person may apply to the Revenue Commissioners to be excluded from the requirement to pay and file electronically on the grounds of a lack of capacity to fulfill their obligations. In this context "capacity" means sufficient access to the Internet, by which either or both a specified return or the payment of any specified liabilities may be made by electronic means and, in the case of an individual, also means not prevented by reason of age, or mental or physical infirmity from doing so.

How can I apply for an exclusion from my obligation to pay and file electronically?

If you consider that you qualify for an exclusion you can apply in writing stating your reason(s) to your local tax Office. Address details are available from the 'Contact Locator' facility on our home page. Clearly mark your envelope 'Exclusion request'.

Back to Top

If my request for exclusion is not approved by Revenue can I appeal the decision?

You have a right to formally appeal the decision to refuse your exclusion request to the Appeal Commissioners for determination.

If you wish to appeal against this refusal, you must do so within the period of 30 days after the date of the refusal by completing and submitting a ‘Notice of Appeal’ form to the Tax Appeals Commission (TAC). The ‘Notice of Appeal’ form, which is available on the TAC’s External linkwebsite contains the address to which an appeal is to be sent. You will be required to submit a copy of the refusal with your ‘Notice of Appeal’. The TAC can be contacted by email at info@taxappeals.ie.

If I received the letter from Revenue telling me that I am a Mandatory eFiler and I also received a paper return form do I have to pay and file electronically?

Yes, if you fall into any of the categories listed, see Mandatory e-Filing you will be obliged to pay and file electronically.

If I am a Mandatory eFiler will I continue to receive paper VAT3, P30 and P35 and F11 returns?

If you qualify as a Mandatory eFiler you will no longer receive paper returns.

Back to Top

I am paying my taxes by monthly direct debit payments, how does Mandatory eFiling affect me?

There is no change to the facility to make monthly payments by direct debit. However, direct debit customers are subject to Mandatory eFiling and this means there is a requirement to file the annual return on ROS. In addition if any balance is due over and above the monthly direct debit payments, this must be paid on ROS.

What are Mandatory eRepayments?

Electronic payment transfer is a faster, less expensive and more secure way of receiving your tax refund/repayment. Mandatory eRepayments will align eRepayments to mandatory eFiling regulations. Customers who are mandatory eFilers will have their refund paid electronically into their bank account. This is in accordance with pdfTax Returns and Payments (Mandatory Electronic Repayment) Regulations 2016 (PDF, 42KB).

Back to Top

Who is affected?

All mandatory eFilers who are not exempt from eFiling. Mandatory eRepayment is already in place for taxes such as VAT and Corporation Tax and a number of refund schemes administered by Revenue. Mandatory eRepayment will now be extended to the following taxes/duties:

  • Income Tax
  • Employers PAYE/PRSI
  • Relevant Contracts Tax
  • Customs & Excise Duties
  • Vehicle Registration Tax
  • Capital Gains Tax
  • Excise Licence
  • Capital Acquisitions Tax
  • Professional Services Withholding Tax
  • Environmental Levy
  • Dividend Withholding Tax
  • Betting Duty

Back to Top

When does this change take effect?

The commencement date for mandatory eRepayments is 3rd May 2016. All refunds due for payment on or after this date will be repaid electronically.

How will it work?

A repayment to a mandatory efiler will require the provision of bank account details before it can issue. In the absence of bank account details, the repayment will be withheld and the customer will be requested to provide bank account details via ROS. The repayment will continue to be withheld until such time as the details are provided.

Are customers bank details secure?

ROS provides the most secure way of updating your bank account details. In this regard Revenue will never request customers to send bank account details via standard email. Further details on the security of personal confidential information.

Back to Top

What system changes have been made for Mandatory eRepayments?

Enhancements have been made to ROS at return filing stage and to repayment processing in Revenue Systems. At filing stage customers or their agents will be requested to input/verify the bank account details they wish to use for any future refunds of the relevant tax. The early capture of accurate bank details will improve the timeliness in processing any future refunds/repayments and reduce the need to hold refunds or initiate customer contact at a later stage in the process.

In the absence of bank account details, the repayment will be held in Revenue's repayments system and the customer will be requested to provide bank account details via ROS. The repayment will continue to be held until such time as the details are provided.

What Bank Account Details are required?

Customers must provide:

  • SEPA Reachable BIC/Swift
  • IBAN
  • Account Name
  • The account must be in a bank within the Single Euro Payments Area (SEPA) zone
  • The account must be a Euro denominated account

To update bank account details on ROS, go to Manage Bank Accounts on the My Services homepage and Select Manage EFT in the Refunds section.

Back to Top

Can payments be made to Bank Accounts outside of Ireland?

Yes. With the introduction of the SEPA payment system in 2013 payments can issue electronically to any SEPA Reachable Bank within the SEPA zone. External linkA list of SEPA Reachable Banks along with Swift / BIC is available.

Faster payment processing time?

Yes. Electronic payment transfer is a faster, cheaper and more secure way of receiving your tax refund/repayment. Refunds are lodged directly to the nominated account and there are no processing, postal or clearing delays that can arise when receiving a cheque repayment.

Will interest accrue on refunds held pending receipt of bank account details?

In certain circumstances where delays arise in the issuing of refunds/repayments, interest is payable by Revenue to the customer. In this regard interest is only payable when the claim is validated. The claim only becomes valid on receipt of the bank account details.

April 2016

Back to Top


Print this page