Frequently Asked Questions

Why did I receive a letter from Revenue advising me that I am obliged to pay and file returns electronically using Revenue's Online Service (ROS)?

In March 2012 as part of Phase 4 of Mandatory eFiling we advised the following taxpayers that they would be required, in accordance with the Regulations, to make payments and returns, due on or after 1 June 2012, by electronic means using Revenue’s Online Service (ROS):

  • All VAT registered cases
  • Any individuals taxpayer who avails of the reliefs and exemptions set out below*
Description of Relief or exemption and where it can be found in the Taxes Consolidation Act 1997
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

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

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

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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.

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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.

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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.

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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.

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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.

I do not have an Irish Bank account in Ireland. How can I make a payment?

You must be in possession of a current bank account with an International Bank Account Number (IBAN) and a Bank Identifier Code (BIC) that accepts a direct debit. Customers should note that until the 14 January 2014 only BICs and IBANs for Irish based bank accounts will be acceptable as a means of payment. Customers can use a BIC and IBAN for a bank account for a bank in any participating SEPA country from 15 January 2014.

If you require assistance in setting up a ROS Debit Instruction, please email the ROS Payment Support Unit at: rospayments@revenue.ie

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.

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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 fulfil 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 on the letter sent to you in March 2012 or from the 'Contact Locator' facility on our home page. Clearly mark your envelope 'Exclusion request'.

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. Your appeal must be submitted in writing to the Revenue Commissioners within 30 days of receiving the notice of refusal.

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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?

For taxpayers categorised in Phase 4 of Mandatory eFiling the Regulations came into legal effect on 1 June 2012 and apply from that date onwards.

Will I continue to receive paper VAT3, P30 and P35 returns?

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

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.

December 2013

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