Mandatory e-filing

You should file and pay your tax returns electronically using the Revenue Online Service (ROS). 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. 

You can find more information on mandatory efiling in the Starting a business section.