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.
  • and
  • 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.

File a Return of Oil Movements (ROM1)

The Return of Oil Movements service allows you to complete a return of oil movements (Form ROM1) online. You must submit your monthly ROM1 through the Revenue Online Service (ROS).

Who is the service for?

This service is for anyone required to complete a monthly ROM1, including:

  • authorised warehousekeepers
  • distributors
  • and
  • forecourt retailers.

How to access the service

You can access this service through ROS, by following these steps:

  • Click on the 'My Services' section from the ROS main menu.
  • Click in the ‘File a return’ section.
  • Select the return type of ‘Excise License’ and ‘ROM1 Return’.
  • Click on ‘File Return’.

Please see the step by step video on how file a ROM1 for distributors:

Please see the step by step video on how file a ROM1 for forecourt retailers:

If you require assistance with the ROS registration, you can use one of the following options:

Next: Reckless supply or delivery of marked fuel