Registering for tax
Mandatory electronic payment of taxes and filing of tax returns
Mandatory electronic filing of returns and payments uses the Revenue Online Service (ROS). This 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 way to:
- pay tax liabilities
- file tax returns
- access your tax details
- claim repayments.
The ROS facilities are available 24 hours a day, seven days a week, 365 days a year. 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.
See the list of the tax returns and related tax liabilities that must be paid and filed electronically for more information.
In general, Revenue no longer issues cheques where a refund of tax is due. We pay any refunds directly to your bank account. Therefore, you will need to have your bank account details on your ROS record. You can enter these details as follows:
- Log in to ROS and click on the 'MyServices' page.
- Click on 'Manage Bank Accounts'.
- Select 'Manage EFT' in the Refunds section.
Exclusion from mandatory electronic filing
If you do not have the capacity to make returns and payments electronically, you can apply to be excluded from the obligation to do so. We may give you an exclusion if either:
- Your internet access is insufficient.
- You cannot efile due to age or a mental or physical disability.
If you are unable to efile you should write to your Revenue Office stating why and request an exclusion. Write 'exclusion request' on the envelope. You can get full contact details on the Contact Us section of our website.
If we refuse this request, you can appeal the decision. To do this, fill out a Notice of Appeal form and send it to the Tax Appeals Commission (TAC). You can find this form on the TAC website.
For further details of exclusion conditions and how to apply, and other queries on the eFiling system, along with common questions on the operation of the system, see the Mandatory eFiling FAQs.