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Mandatory e-Filing

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.

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?

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 2008 (S.I. No 341 of 2008 (PDF,71KB ) )

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 S.I. No 341 of 2008 (PDF,71KB ) )

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).

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

The categories of taxpayers required to pay and file returns electronically from 1 June 2012 are :

  • VAT registered cases
  • Self employed 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

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