Payment methods

Overview

There are two options available to traders for the payment of the following charges:

  • Customs Duty
  • Excise Duty
  • Value-Added Tax (VAT)
  • Vehicle Registration Tax (VRT).

You can pay:

  • by cash
  • or
  • by using our deferred payment facility.

Cash payment

Customs and Excise traders

You can use the online payment facility to pay the following customs charges: 

  • VAT at import
  • Customs Duty
  • Excise Duty.

You can pay by credit card, debit card or by single debit instruction. You can access this secure online application either through ROS or myAccount. See further guidance for more information about using Revenue's online payment facility to make payments.

VRT traders

You can use the online payments facility to pay your VRT charges.

You can pay by credit card, debit card or by single debit instruction. You can access this secure online application either through ROS or myAccount. See On-Line Payments for more information about using Revenue's online payment facility to make VRT payments.

VRT Traders also have the option to pay using Electronic Fund Transfer (EFT). However, this payment method is slower than paying online through ROS or myAccount which gives instant credit to the VRT TAN account.

Electronic Fund Transfer (EFT)

You should use the following Revenue account to make your EFT payment:

Revenue account details
 Account name:  Office of the Revenue Commissioners - C&E EFT - Public Bank Account
 Bank:  Danske Bank, International House, 3 Harbourmaster Place, Dublin 1
 BIC:  DABAIE2D
 IBAN:   IE15DABA95159920003522

You must include the following with your payment to ensure correct and prompt allocation of funds to your customer record: 

  • your name
  • your registration number, tax type and period.

You can do this by sending an email through MyEnquiries to the appropriate cash office.

You must have credit available on the account before you submit a transaction. After a transaction is made to an account, the credit remaining rolls over from day to day and month to month. You do not need a prior authorisation to pay by cash.

Deferred payment

The deferred payment system (bank direct debit scheme) is an authorisation that allows you to defer payment of certain charges. These charges include Customs Duty, VAT at import, Excise Duty and VRT. You must lodge a guarantee and comply with the conditions of the authorisation. The authorisation allows you, once approved, to pay the duties and taxes due by direct debit in the following month. Excise traders operating from a warehouse must operate on a deferred basis only.

Next: How to apply for a customs deferred payment authorisation