Mandatory Electronic Filing & Payment – Implementation of Phase 5

taxmanMandatory 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?

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 2008pdf(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 pdfS.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).

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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 pdf(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 2011pdf(S.I. No 222 of 2011 (PDF,51KB ))

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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 or exemption and where it can be found in the Taxes Consolidation Act 1997
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

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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 Returns and Specified Tax Liabilities that must be paid and filed on ROS
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
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