Mineral Oil Traders

Return of oil movements (ROM1)

All holders of:

  • Auto Fuel Trader’s Licence
  • and, or
  • Marked Fuel Trader’s Licence

must make a Monthly Return of Oil Movements (ROM1) to Revenue. This return must be submitted through Revenue’s Online Service (ROS).

The options available to traders for submission of the ROM1 are:

  • ROS online
  • ROS offline
  • or
  • using in-house software that complies with the Revenue schema.

Traders must file the ROM1 Return by the 25th day of the month following the reporting period. The following information must be included on the ROM1:

  • Opening balance by product type
  • Closing balance by product type
  • Each inward movement by product type, date, quantity, invoice and supplier (quoting the Licence ref or VAT number)
  • Each outward movement by product type, date, quantity, invoice, customer (quoting the Licence ref or VAT number) and aggregate details for forecourt sales
  • Aggregate sales by oil product type for:
    • domestic customers
    • and
    • commercial customers who receive less than 2,000 litres per month and who are not required to be licensed.

Further details on how to file a ROM 1 are available from our Online services section. If you require assistance with the ROS registration, you can use one of the following options:

Next: Reckless supply or delivery of marked fuel