Mineral Oil Traders

Return of oil movements (ROM1)

All holders of:

• Auto Fuel Trader’s Licence
• and, or
• Marked Fuel Trader’s Licence

must make a Monthly Return of Oil Movements (ROM1) to Revenue. This return must be submitted through Revenue’s Online Service (ROS).

The options available to traders for submission of the ROM1 are:

• ROS online
• ROS offline
• or
• using in-house software that complies with the Revenue schema.

Traders must file the ROM1 Return by the 25^th day of the month following the reporting period. The following information must be included on the ROM1:

• Opening balance by product type
• Closing balance by product type
• Each inward movement by product type, date, quantity, invoice and supplier (quoting the Licence ref or VAT number)
• Each outward movement by product type, date, quantity, invoice, customer (quoting the Licence ref or VAT number) and aggregate details for forecourt sales
• Aggregate sales by oil product type for:
  • domestic customers
  • and
  • commercial customers who receive less than 2,000 litres per month and who are not required to be licensed.

Further details on how to file a ROM 1 are available from our Online services section. If you require assistance with the ROS registration, you can use one of the following options:

• email roshelp@revenue.ie
• Contact the ROS Helpdesk at 01 738 3699.

Next: Reckless supply or delivery of marked fuel