Mandatory e-Filing in Ireland

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.

You may recently have received a letter (PDF, 61 KB) from Revenue notifying you that from 1 June 2011 all payments and returns due must be electronically filed using ROS.

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.

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.

Phase 3
The categories of taxpayer who will be 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).

In addition, all stamp duty returns and payments due on or after 1 June 2011 must be filed electronically.

Source: Revenue, Irish Tax and Customs