Mandatory electronic payments and filing, using Revenue‘s Online Service (ROS), 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 facility to pay tax liabilities, file tax returns, access your tax details and claim repayments. The ROS facilities are available 24 hours a day, 7 days a week, 365 days a year. You can benefit from an extension to existing deadlines for paying tax and filing returns where you both pay and file using ROS.
Since 2009 the categories of taxpayers obliged to pay and file electronically has been expanding – see below. From 1st January 2015 all newly registering IT cases will become mandatory efilers.
Should you fall into any of the categories below, the following information is provided to support and help you to pay and file electronically.
- Who is required to pay and file electronically?
- Returns and Payments that must be filed electronically
- How to file electronically
- How to pay electronically
- Frequently Asked Questions
Who is required to pay and file electronically?
Phase 1
Revenue’s mandatory electronic payments and returns programme commenced with Phase 1 on the 1st January 2009. Phase 1 included all taxpayers whose tax affairs are dealt with by Large Cases Division and all Government Departments.(Tax Returns And Payments (Mandatory Electronic Filing And Payment Of Tax) Regulations 2008
(S.I. No 341 of 2008 (PDF,71KB ))
Phase 2
Revenue’s Phase 2 came into effect from 1st January 2010. Phase 2 included all companies with a turnover of more that €7.3M and with more than 50 employees and all public bodies. (Tax Returns And Payments (Mandatory Electronic Filing And Payment Of Tax) Regulations 2008 S.I. No 341 of 2008 (PDF,71KB ))
Phase 3A
The categories of taxpayer required to pay and file returns electronically from 1 June 2011 are:
- All companies
- All trusts
- All partnerships
- Self employed individuals filing a return of payments to third parties (Form 46G)
- Self employed individuals subject to the high earners restriction (Form RR1, Form 11)
- Self employed individuals benefiting from or acquiring Foreign Life Policies, Offshore Funds or other Offshore products
- Self employed individuals claiming a range of property based incentives (Residential Property and Industrial Buildings Allowances).
Phase 3B
Employers with 10 or more employees, not already covered in Phase 3A will be required to pay and file returns electronically from 1st October, 2011.
(Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011 (S.I. No 223 of 2011 (PDF,71KB ))
In addition, all stamp duty returns and payments presented on or after 1 June 2011 must be filed electronically. (Stamp Duty (E-Stamping Of Instruments) Amendment)(No. 2) Regulations 2011(S.I. No 222 of 2011 (PDF,51KB ))
Phase 4
The categories of taxpayers required to pay and file returns electronically from 1 June 2012 are :
- VAT registered cases
- Individuals who avail of the reliefs and exemptions set out below*
| Description of Relief/exemption | Section in TCA 1997 |
|---|---|
| Retirement annuity contract payments | Section 787 |
| PRSA contributions | Section 787C |
| Overseas pension plans: migrant member relief | Section 787N |
| Retirement relief for sportspersons | Section 480A |
| Relief for AVCs | Sections 774 and 776 |
| Artists exemption | Section 195 |
| Woodlands exemption | Sections 140 and 232 |
| Patent income exemption | Sections141 and 234 |
| Income on which transborder relief is claimed | Section 825A |
| Business expansion scheme relief | Section 489(3) |
| Seed capital scheme relief | Section 489(5) |
| Film relief | Section 481 |
| Significant Buildings/gardens relief | Section 482 |
| Interest relief: loan to acquire share in company or partnership | Sections 248, 248 (as extended by Section 250) and 253 |
* as per 2010 or subsequent F11
Phase 5
The Tax Returns And Payments (Mandatory Electronic Filing And Payment Of Tax) Regulations 2014 are due to be published shortly and will require, from 1 January 2015, all new IT cases to pay and file electronically.
Returns and Payments that must be filed electronically
Specified Returns* and Specified Tax Liabilities* that must be paid and filed on ROS if they are applicable to your circumstances include:
| Specified Return | Specified Tax Liability | |
|---|---|---|
| Corporation Tax | Form CT1 | Preliminary Tax and Balance Due |
| Partnership | Form 1 (Firms) | – |
| Trusts | Form 1 | Preliminary Tax and Balance Due |
| Income Tax | Form 11 | Preliminary Tax and Balance Due |
| High Earner Restriction | Form RR1 | – |
| Employer PAYE/PRSI | Form P30 Form P35 Forms P45 and P46 |
All PAYE/PRSI due |
| Value Added Tax | Form VAT 3 Annual Return of Trading Details (RTD) VAT on e-services Quarterly Return |
VAT due
Quarterly VAT due on e-services |
| Capital Acquisitions Tax (Gifts and Inheritances) | Annual Return | Annual payment |
| Betting Duty | Quarterly Return | Quarterly Payment |
| Dividend Withholding Tax (DWT) | Monthly Return | Payment of DWT deducted from relevant distributions in previous month |
| Deposit Interest Retention Tax (DIRT) | Annual Return | Interim payment and Balance Due |
| Life Assurance Exit Tax (LAET) | Biannual Return | Biannual payment |
| Investment Undertaking Exit Tax (IUT) | Biannual Return | Biannual payment |
| EU Savings Directive | Annual Return | – |
| 3rd Party Payments Return (46G/46G company) | Annual Return | – |
| Air Travel Tax | Annual Return | Monthly Payment |
*Please note that the above list is not exhaustive, you may be liable for other taxes and duties e.g. RCT, that may only be filed and paid electronically.
December 2014