Frequently Asked Questions

Application
Tax Clearance
Payment
Assessment Process
Appeal Process
Return of Mineral Oil (ROM1)
Books and Records
Miscellaneous

Application

What are the main changes to the current licensing requirements?
How do I obtain a Licence?
If I take out a Marked Fuel Trader’s Licence when will it expire?
Do I have to apply for my Licence each year?
How do I pay for my Licence on an annual basis, can I use ROS?
I have ceased trading what should I do?
I have lost my Licence, what should I do?
If I take a Licence out in the middle of the Licence year, is it valid for 12 months?
Whose name should be on the Licence?
I own a Licensed premises but have it leased to another entity. Can I apply for the Licence?
I was previously operating as a sole-trader but am now operating as a company, what should I do with regards to my Licence?
I trade exclusively in home heating oil and own my own fuel tanker. I do not have separate tanks to store oil nor do I keep oil overnight, do I need a Licence?
The Licence application states that I must comply with the Licence conditions, what does this mean?
I currently trade in both auto fuel and marked fuel? Do I need separate Licences for each type of product?
I own a number of fuel outlets selling marked mineral oil, do I need a separate Licence for each outlet?
I am a general trader who does not have fuel pumps but I sell home heating kerosene in small containers, do I need a Licence?

What are the main changes to the current licensing requirements?

Revenue is tackling the illicit trade in mineral oil on a number of fronts. Measures relating to the licensing of traders dealing in auto fuel and marked fuel included in the Finance Act, 2012 will support Revenue in this work. A new Marked-Fuel Trader’s Licence will be required by traders who produce, hold, deal in, or deliver marked gas oil or marked kerosene. This new requirement will come into effect from 1st October 2012.

An Auto-Fuel Trader’s Licence will replace the Mineral Oil Trader’s Licence and this new requirement will come into effect from 1st July 2012. Traders who deal in auto fuel products and marked fuel products must hold both types of Licence.

A separate Licence is required for each premises or place from which a trader operates.

A new Monthly Return of Oil Movements (ROM1) will be introduced from 1 January 2013. The return will require mandatory e-filing by all Licence holders.

How do I obtain a Licence?

For details on how to apply for an Auto-Fuel Trader’s Licence please see Auto-Fuel Traders Licence.

For details on how to apply for a Marked-Fuel Trader’s Licence please see Marked-Fuel Trader’s Licence.

If I take out a Marked Fuel Trader’s Licence when will it expire?

The Licence will expire on 30th June of each year, regardless of the issue date.

Do I have to apply for my Licence each year?

Yes, an Application Notices will issue automatically 2 weeks in advance of the Licence expiry date. Notices will not issue prior to this. You may apply for and pay for your Licence using the Payment Options. Licence may be granted where the applicant:

holds a valid Tax Clearance Certificate
shows that s/he, or the premises concerned can satisfy the conditions that would be specified if a Licence were granted, and
has not, in the ten years prior to the application, been convicted of an indictable Tax Offence.

How do I pay for my Licence on an annual basis, can I use ROS?

Yes, on receipt of your Application Notice, which you will receive approximatly 2 weeks before the Licence expiry date and if you hold a valid Tax Clearance Certificate you may pay for your Licence using the ROS Payment Options.

I have ceased trading what should I do?

Contact the National Excise Licence Office in writing by either completing the reverse of your Application cover letter, giving the date of cessation and details of new Licensee or email: exciselicences@revenue.ie. Remember to include your telephone number/e-mail address, your Licence reference number and your tax number in the correspondence.

I have lost my Licence, what should I do?

Please contact the National Excise Licence Office.

If I take a Licence out in the middle of the Licensing year, is it valid for 12 months?

No, each Licence has an expiry date of 30th June and will expire on that date regardless of the date of issue. Please note the excise duty is a fixed Duty regardless of when the Licence issues. The Licence is only valid from the date the Licence is issued.

Whose name should be on the Licence?

Under Section 1094 of the Taxes Consolidation Act 1997 the Licensee must be the beneficial holder of the Licence. The ‘beneficial holder of a Licence’ means the person(s)/company/partnership who conducts the activities under the Licence and who submits the tax returns for that business. If you are trading from a premises and your name is not on the Licence you are trading illegally and you must take immediate steps to regularise the matter by having the Licence transferred into your own name.

I own a Licensed premises but have it leased to another entity. Can I apply for the Licence?

No, the Licensee must be the Beneficial Holder of the Licence, meaning the person/entity who conducts the activities under the Licence (in accordance with the Taxes Consolidation Act 1997 Section 1094).

I was previously operating as a sole-trader but am now operating as a company, what should I do with regards to my Licence?

The company must apply for a Licence.

For details on how to apply for an Auto-Fuel Trader’s Licence please see Auto-Fuel Traders Licence.

For details on how to apply for a Marked Fuel Trader’s Licence please see Marked-Fuel Trader’s Licence.

I trade exclusively in home heating oil and own my own fuel tanker. I do not have separate tanks to store oil nor do I keep oil overnight, do I need a Licence?

Yes. With effect from 1st October, 2012, you must have a Marked-Fuel Trader’s Licence if you produce, sell, or deal in, or keep for sale or delivery, or deliver, mineral oil or kerosene at the reduced excise rate (i.e. for home heating purposes, agricultural purposes etc).

The Licence application states that I must comply with the Licence conditions, what does this mean?

Revenue have introduced certain conditions that all Licence applicants must adhere to before a Licence can issue, they are:

The premises or place in respect of which the person/entity holds an Auto Fuel/Marked Fuel Trader’s Licence must be secure and suitable for the sale, keeping for sale, delivery or keeping for delivery of the mineral oil to which the Licence relates, to the satisfaction of Revenue.
The Auto Fuel/Marked Fuel Trader shall provide safe and secure means of access for Revenue Officers to all parts of the premises or place.
All fuel dispensed at the premises or place must be dispensed using fuel pumps and meters that accurately measure and record the volume of fuel dispensed.

I currently trade in both auto fuel and marked fuel? Do I need separate Licences for each type of product?

Yes, the Auto-Fuel Traders Licence only allows traders to trade in auto fuels, i.e. petrol and road diesel. If you also trade in marked fuel oil (i.e. green diesel and/or kerosene) you must also hold a Marked-Fuel Trader’s Licence.

I own a number of fuel outlets selling marked mineral oil, do I need a separate Licence for each outlet?

Yes. Each place or premises where you produce, sell, or deal in, or keep for sale or delivery, or deliver, marked mineral oil must have a separate Marked-Fuel Trader’s Licence for each place or premises.

I am a general trader who does not have fuel pumps but I sell home heating kerosene in small containers, do I need a Licence?

Yes. Section 101 of the Finance Act, 1999, as amended, states that all persons who sell marked fuel must have a valid Marked-Fuel Trader’s Licence.

Tax Clearance

Where do I get a Tax Clearence Certificate?
I have an Application notice, it states that I do not have valid Tax Clearance; can I submit my payment anyway?
Whose name should be on the Tax Clearance Certificate?

Where do I get a Tax Clearence Certificate?

Please see information on Tax Clearance Certificate for details on how to obtain a Tax Clearence Certificate.

I have an Application notice, it states that I do not have valid Tax Clearance; can I submit my payment anyway?

No. You must obtain a current Tax Clearance Certificate first you then you may pay for your Licence using the Payment Options.

Whose name should be on the Tax Clearance Certificate?

The person/entity actually trading from the premises with the purpose of deriving a profit is the person/entity obliged to produce the Tax Clearance Certificate. This person/entity is often referred to as the "beneficial holder" of the Licence. This person/entity should be the named Licensee.

Payment

How much is the excise duty payable on each Licence?
How do I pay for my Licence on an annual basis, can I use ROS?
Do I submit payment with my initial application?
Who should sign the payslip?
Who do I make the payment to?

How much is the excise duty payable on each Licence?

For the duty payable for each Licence please see: Excise Duty Rates.

How do I pay for my Licence on an annual basis, can I use ROS?

Do I submit payment with my initial application?

No, once your application has been approved you will receive a First Time Application Notice. On receipt of your First Time Application Notice you may apply for your Licence using the Payment Options.

Who should sign the payslip?

The Licensee should sign the Payslip. In the case of an incorporated firm the company secretary or a director of the company should sign the form.

Who do I make the payment to?

You can pay and file online using the Revenue On-Line Service - ROS. Payment can also be made by bank draft, cheque or postal order. Please make payable to the Collector-General.

Assessment Process

What does the Auto-fuel/Marked Fuel licence assessment process entail?

Part of the Licence assessment process may include an inspection of your premises by a Revenue Officer from your local District Office. A Revenue Officer from your local District Office will contact you regarding your application.

Appeal Process

If I am refused a Licence can I appeal this decision?

Where a Licence application has been refused, applicants have the right of appeal against the decision and may appeal in accordance with sections 145 and section 146 of the Finance Act 2001. These provisions also apply where a Licence has been revoked. See Appeal Procedure Relating to - Excise Matters (Form C&E 6).

Return of Mineral Oil (ROM1)

I am a small trader, do I need to make the ROM1 return?
If I have no oil movements must I still make a monthly ROM1 return?
What happens if I fail to make a ROM1 return?
How do I submit the Return?
Do I need to register for ROS?
When will the new returns ROM1 start?
Can I access the system in advance of next year?
What details are required on the ROM1?
I purchase all my oil products from a local distributor and sell to domestic customers only, must I make a fuel return (ROM1) to Revenue?
I am a general trader who does not have fuel pumps but I sell home heating kerosene to customers in small containers, do I need to make a fuel return (ROM1) to Revenue?
Agents filing a Return of Oil Movements (ROM1) on behalf of Mineral Oil Traders

I am a small trader, do I need to make the ROM1 return?

Yes. All AFTL and/or MFTL holders must make a ROM1 return.

If I have no oil movements must I still make a monthly ROM1 return?

Yes. In the event that you have no oil movements you must submit a return showing no movements.

What happens if I fail to make a ROM1 return?

It is an offence for a licence holder to fail to make a ROM1 return. In such circumstances you will increase the risk of a Revenue intervention including investigation or audit, prosecution and licence revocation.

How do I submit the Return?

The Monthly Return of Oil Movements (ROM1) must be submitted through Revenue OnLine Service - ROS. Options available to traders for submission of ROM1 will be ROS on-line; ROS off-line or using in-house software that complies with Revenue schema.

Do I need to register for ROS?

Yes, all Licence holders must be registered for ROS prior to 1st January 2013, except where a ROS registered agent will undertake the monthly reporting requirements on behalf of the Licence holder. Licence holders are advised to register as soon as possible. If assistance with the ROS registration is required, please email roshelp@revenue.ie or contact the ROS Helpdesk at 1890 201 106.

When will the new returns ROM1 start?

The first return, in respect of oil movements during January 2013, must be submitted by 25 February 2013.

Can I access the system in advance of next year?

ROM(1) Public Interface Testing (PIT) will allow software developers and traders the opportunity to test their ROM(1) software solutions. Revenue will open PIT facilities in July 2012. Further information on accessing the PIT will be available from Mid July 2012 on www.revenue.ie.

What details are required on the ROM1?

The following details are required:

Supplier licence number (or VAT number if licence number unknown)
Customer licence number (if mineral oil trader) or VAT number and name and address if licence unknown
Opening & Closing balance by product type
Each inward movement by product type, date, quantity, invoice, supplier (quoting licence ref / VAT number)
Each outward movement by product type, date, quantity, invoice, customer (quoting licence ref / VAT number); aggregate details for forecourt sales
Transaction details for Diesel, ULSMGO, MGO and Kerosene
Aggregate details for other products

I purchase all my oil products from a local distributor and sell to domestic customers only, must I make a fuel return (ROM1) to Revenue?

Yes. All fuel that you receive from your supplier must be notified to Revenue on a monthly basis using a ROM1 through ROS. All fuel supplied by you must also be notified to Revenue. However, if you supply less than 2,000 litres per month per customer, you only need to notify Revenue of the number of customers you supplied during the month as well as the aggregate quantity of fuel supplied. If you supply 2,000 litres or more per month per customer, you must notify Revenue of the name and address of the customer as well as the type and quantity of product.

I am a general trader who does not have fuel pumps but I sell home heating kerosene to customers in small containers, do I need to make a fuel return (ROM1) to Revenue?

Yes. All fuel that you receive from your supplier must be notified to Revenue on a monthly basis using a ROM1 through ROS. All fuel supplied by you must also be notified to Revenue. However, as you supply less than 2,000 litres per month per customer, you only need to notify Revenue of the number of customers you supplied during the month as well as the aggregate quantity of fuel supplied. If however, you supply 2,000 litres or more per month per customer, you must notify Revenue of the name and address of the customer as well as the type and quantity of product.

Agents filing a Return of Oil Movements (ROM1) on behalf of Mineral Oil Traders

Agents who wish to file a Return of Oil Movements (ROM1) on behalf of the holder of an Auto-Fuel Trader's Licence and/or a Marked Fuel Trader's Licence (i.e. only those agents who hold a ROS digital sub-certificate), must be allocated specific access rights by the holder of the ROS Admin Certificate in order to do so.

Functionality, to enable the holder of the ROS Admin Certificate, to allocate the required access rights will be available from 28th Jan 2013.

Agents that hold ROS Admin Certificates will already have access to the ROM1 filing facility.

For more information, or to report any problems in this regard, contact the ROS Helpdesk at 1890 201 106 or email roshelp@revenue.ie

Books and Records:

Am I obliged to keep customer details (Names and Addresses) for sales of auto-fuel and marked fuel that are less than 2,000 litres per month? (i.e. must I keep customer details of a purchase of 150 litres of fuel that is dispensed into a barrel etc?)
Am I obliged to keep customer details (Names and Addresses) for sales of auto-fuel and marked fuel which are dispensed directly into the fuel tanks of vehicles?
I am an AFTL/MFTL trader; can I keep my records in an office separate from the fuel outlet?
I am an AFTL/MFTL trader and wish to keep my records in an office separate from the fuel outlet what should I do?
I am an AFTL/MFTL trader who does not have a separate office for my records, where must I keep such records?
As an AFTL/MFT trader, am I obliged to keep records other than those required under the Mineral Oil Regulations 2012?

Am I obliged to keep customer details (Names and Addresses) for sales of auto-fuel and marked fuel that are less than 2,000 litres per month? (i.e. must I keep customer details of a purchase of 150 litres of fuel that is dispensed into a barrel etc?)

Yes. Regulation 18(2) of the Mineral Oil Tax Regulations 2012 must be complied with. This states, inter alia, that records must be kept for each purchase, sale, supply and delivery of mineral oil. However, traders who directly fuel the fuel tanks of vehicles are only required to keep aggregate daily records for each mineral oil product sold. Please note that these record keeping requirements are separate to the ROM1 requirements as set out above.

Am I obliged to keep customer details (Names and Addresses) for sales of auto-fuel and marked fuel which are dispensed directly into the fuel tanks of vehicles?

If you dispense directly into the fuel tanks of vehicles, you are obliged to keep aggregate daily records of the sales but not obliged to keep the name and address of the customer. Please note that these record keeping requirements are separate to the ROM1 requirements as set out above.

I am an AFTL/MFTL trader; can I keep my records in an office separate from the fuel outlet?

Regulation 41of the Mineral Oil Regulations 2012 stipulates that, except where the Commissioners may otherwise allow, records must be at the premises or place where the mineral oil is sold or dealt in or kept for sale or delivery.

I am an AFTL/MFTL trader and wish to keep my records in an office separate from the fuel outlet, what should I do?

Traders who require to keep their records in an office separate from the fuel outlet must make written application to their local Revenue Officer seeking permission and setting out the exact reason for the request.

I am an AFTL/MFTL trader who does not have a separate office for my records, where must I keep such records?

If a trader does not have an office to hold records, s/he may keep those records in the place where they carry out their business, subject to the approval of their local Revenue Officer.

As an AFTL/MFT trader, am I obliged to keep records other than those required under the Mineral Oil Regulations 2012?

Yes. Traders must comply with all their obligations to keep records under other relevant Tax Law, e.g. VAT records, in addition to the above requirements.

Miscellaneous:

I am a trader in Aviation Kerosene (Jet A1/Avtur) only, do I need a licence?
I am a trader in Aviation Gasoline (Avgas), do I need a licence?
I am an off-shore (foreign) trader who supplies fuel within the State through local fuel suppliers but do not have a presence in the State, do I require a licence?
I am a Ship’s Chandler/Broker who supplies fuel to ships as bunkering fuel, am I required to hold a licence?
I am a service station who sells fuel both on my own behalf and on behalf of Fuel Card operators who invoice the purchasers separately; who is responsible for making the ROM1 return to Revenue?
If I do not know the licence number of a customer, what should I do?
If I cannot identify a customer’s licence number on the website, what should I do?
If I do not have the VAT number of my customer, can I still make a sale to this customer?
I am a domestic customer (State Resident) and I wish to personally import home heating oil from Northern Ireland for my own domestic use, what do I do?
I am a mineral oil distributor with multiple licensed premises; when I purchase a bulk load from a warehouse for distribution to a number of my premises, how do I show this on my ROM1 return?
I am a mineral oil supplier (oil company/headoffice) who purchases a quantity of fuel from an (independent) distributor who I have previously supplied (buyback) as I cannot complete an order from my own stock, how do I show this on my ROM1 return?
I am a forecourt retailer, how do I account for a ‘drive-off’ when making my ROM1 return?
What are the penalties if I fail to make the ROM1 return?
I do not have working meters on my fuel dispensing pumps, however I have a ‘totaliser’ in my office which records my fuel sales, am I complying with the licence conditions?
I am an oil trader who has a number of licensed depots. My tanker will source product from a number of depots on a given day and deliver to various end users; how do I account for this type of movement on my ROM1 return?

I am a trader in Aviation Kerosene (Jet A1/Avtur) only, do I need a licence?

No, persons trading in Aviation Kerosene only which is also known as JetA1 or Avtur are not required to have an AFTL or MFTL.

I am a trader in Aviation Gasoline (Avgas), do I need a licence?

Yes, aviation gasoline is one of the products that require an Auto Fuel Trader’s Licence (AFTL). This requirement is set out in section 101(1) finance act, 1999, as amended. In addition, as a holder of an AFTL, the trader is also required to make a Monthly Return of Oil Movements (ROM1) to Revenue.

I am an off-shore (foreign) trader who supplies fuel within the State through local fuel suppliers but do not have a presence in the State, do I require a licence?

Yes, every person who sells or deals in auto fuel or marked fuel is required to have an AFTL and/or a MFTL as necessary. Whether the trader is located within or outside the State does not affect the requirement to have a licence once you sell or deal in mineral oil within the State. In addition, as a holder of an AFTL and/or a MFTL, the trader is also required to make a Monthly Return of Oil Movements (ROM1) to Revenue.

I am a Ship’s Chandler/Broker who supplies fuel to ships as bunkering fuel, am I required to hold a licence?

If you are acting as the purchaser of the fuel from the fuel distributor and sell it, in turn, to the ship, you are required to hold an AFTL and/or a MFTL as necessary. In addition, as a holder of an AFTL and/or a MFTL, you are also required to make a Monthly Return of Oil Movements (ROM1) to Revenue.

If you are acting on behalf of the ship’s owner/captain (i.e. not dealing in or selling the fuel) and providing a service to the ship’s owner/captain by sourcing the fuel and arranging delivery directly from the fuel distributor to the ship, you are not required to have an AFTL and/or MFTL. It is the supplier of the fuel to the ship who is required to make the Monthly Return of Oil Movements (ROM1) to Revenue.

I am a service station who sells fuel both on my own behalf and on behalf of Fuel Card operators who invoice the purchasers separately; who is responsible for making the ROM1 return to Revenue?

It is the person/business who dispenses the fuel directly to the end customer who is responsible for making the Monthly Return of Oil Movements (ROM1) to Revenue.

If I do not know the licence number of a customer, what should I do?

All licence numbers are published on the Revenue website at Excise & Licences

If I cannot identify a customer’s licence number on the website, what should I do?

The ROM1 allows you to show such a customer with an unknown licence. You will however be required to enter the customer’s VAT number (if known) and the full name and address.

If I do not have the VAT number of my customer, can I still make a sale to this customer?

Yes. But you must provide the full name and address of the customer on the ROM1.

I am a domestic customer (State Resident) and I wish to personally import home heating oil from Northern Ireland for my own domestic use, what do I do?

There is no provision to allow State Residents to personally import home heating oil into the State for their own use without the payment of excise duty.

If a State Resident wishes to personally import home heating from Northern Ireland, s/he must comply with all aspects of the Mineral Oil Regulations 2012 including having the container/tank suitably marked and ensuring that the mineral oil conforms with ROI fuel marker requirements. An excise duty entry must also be completed and the relevant excise duty and vat paid.

The above provisions only apply to persons personally importing home heating oil into the State for their own use and does not apply to oil traders who have arrangements in place with Revenue to carry out this activity on a commercial basis.

I am a mineral oil distributor with multiple licensed premises; when I purchase a bulk load from a warehouse for distribution to a number of my premises, how do I show this on my ROM1 return?

In the case that a distributor receives product in bulk from a warehouse for further distribution to a number of licensed premises, the ROM1 return should be completed as follows. The mineral oil distributor must nominate one of his/her licensed premises as the place of delivery for the bulk product and notify the warehouse (consignor) of the licence number of this premises. The warehouse will make a ROM1 return showing this product as an outward movement to this licence number. The distributor will complete his/her ROM1 return showing the product as an inward movement to the nominated premises. As the distributor will only be partially discharging the tanker at this location, s/he will also show on his/her ROM1 return the balance of the product to each of the other licensed premises as outward movements to these premises, quoting their respective licence numbers. Each of these licensed premises will make a ROM1 return (inward movement) for the actual quantity of product they receive.

I am a mineral oil supplier (oil company/headoffice) who purchases a quantity of fuel from an (independent) distributor that I have previously supplied (buyback) as I cannot complete an order from my own stock, how do I show this on my ROM1 return?

In the case where a distributor is requested by an oil supplier to supply a quantity of fuel from the distributor’s own stock directly to a customer of the oil supplier, the ROM1 return should be completed as follows. The distributor will show the product as an outward movement back (buyback) to the oil supplier. The oil supplier will subsequently make a ROM1 return showing the product as an inward movement from the distributor and as an outward movement to the customer as an end-user.

I am a forecourt retailer, how do I account for a ‘drive-off’ when making my ROM1 return?

Forecourt retailers who experience a ‘drive-off’ must include the quantity of fuel involved in their ‘aggregate sales’ at the end of the month. Forecourt Retailers are also required to inform their local Revenue Officer of the facts and are recommended to report the ‘Drive-Off’ to An Garda Síochána.

What are the penalties if I fail to make the ROM1 return?

I do not have working meters on my fuel dispensing pumps, however I have a ‘totaliser’ in my office which records my fuel sales, am I complying with the licence conditions?

No. One of the conditions of holding an Auto Fuel and/or Marked Fuel Trader’s Licence is: ‘All fuel dispensed at the premises must be dispensed using fuel pumps and meters that accurately measure and record the volume of fuel dispensed’. Only fuel dispensing pumps with meters that accurately measure and record the volume of fuel dispensed comply with the above licence condition.

I am an oil trader who has a number of licensed depots. My tanker will source product from a number of depots on a given day and deliver to various end users; how do I account for this type of movement on my ROM1 return?

In this scenario, the tanker with a capacity of 36,000 litres collects 10,000 litres from depot A, 15,000 litres from depot B and 11,000 litres from depot C. The tanker will then deliver product as follows: 20,000 litres to end customer X, 9,000 litres to customer Y and 2,000 litres to customer Z. The tanker will have a balance of 5,000 litres at end of the business day. In order to account for the above movements on the ROM1 return, it is suggested that the oil trader takes out a licence for the 'head office'. Each of the depots, A, B and C will show an 'outward movement' from their respective licence numbers to the 'head office' licence number who will show a corresponding 'inward movement' from each of the three depots. 'Head office' will then make an 'outward movement' ROM1 return for all the end customers, i.e. end customer X, Y and Z. The balance of 5,000 litres will remain part of 'Head Office' stock until that is disposed of and a corresponding ROM1 'outward movement' is completed.

Updated: 4th February 2013

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