Registering for tax

Mandatory electronic payment of taxes and filing of tax returns

Mandatory electronic filing of returns and payments uses the Revenue Online Service (ROS). This is part of Revenue's strategy to establish the use of electronic channels as the normal way of conducting tax business.

ROS is an internet facility which provides you with a quick and secure way to:

  • pay tax liabilities
  • file tax returns
  • access your tax details
  • claim repayments.

The ROS facilities are available 24 hours a day, seven days a week, 365 days a year. You can benefit from an extension to existing deadlines for paying tax and filing returns if you both pay and file using ROS.

The vast majority of Revenue’s business customers are legally obliged to both efile and epay. If you do not use ROS to file your returns and make payments, you may have to pay a penalty of €1,520 on each transaction.

See the list of specified tax returns and related tax liabilities that must be paid and filed electronically for more information.

In general, Revenue no longer issues cheques where a refund of tax is due. We pay any refunds directly to your bank account. Therefore, you will need to have your bank account details on your ROS record. You can enter these details as follows:

  • Log in to ROS and click on the ‘MyServices’ page.
  • Click on ‘Manage Bank Accounts’.
  • Select ‘Manage EFT’ in the Refunds section.

Next: Exclusion from mandatory electronic filing