Mandatory e-filing of tax returns for Companies from June 2011

By Lynda Lawlor BBS FCCA AITI, 11th May 2011

Mandatory e-filing of tax returns has arrived! From the 1st June 2011 it will be compulsory for certain categories of taxpayers to pay and file returns electronically with the Revenue Commissioners. The requirement to e-file affects:

• 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, Form11).
• 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).
• All Stamp Duty returns & payments due on or after 1st June.

There is a list of specified returns & payments which must be e-filed via ROS (Revenue online Service) on the Revenue website It should be noted that even if a return is not included on the list, if it is possible to pay & file via ROS, then the return must be filed electronically.
You may have received a letter from Revenue advising you of your obligation to file electronically from the 1st June. You should not assume that you are not required to e-file if you haven’t received a letter from Revenue.

Revenue may grant some taxpayers from an exemption from mandatory e-filing. The exemption will only be granted where the taxpayer can show that they don’t have sufficient access to the Internet or in the case of an individual, that they can show by reason of age, mental or physical infirmity that it isn’t possible for them to e-file.

If you haven’t registered for ROS you should do so immediately. However, if your tax agent or representative is currently paying and filing all returns you do not have to register.

Revenue can apply penalties if you fail to pay & file your returns electronically; the penalty is €1,520 per offence. For example if you don’t pay & file your May/June VAT return electronically Revenue could apply a penalty of €1,520 for not paying the liability via ROS and another €1,520 for not filing the return via ROS which equates to a total penalty of €3,040.
While some taxpayers may feel the move to mandatory e-filing may place an additional administrative burden on them, the move can be seen as beneficial. ROS allows you file tax returns, pay liabilities, access your tax details and claim repayments using a quick and secure facility. You can also avail of extensions to existing deadlines for paying and filing returns when you both pay & file using ROS. The existing time limits have been extended to the 23rd of the Month for Corporation Tax, Relevant Contracts Tax (RCT), VAT and Employer PAYE/PRSI.

For more information please contact your tax agent or Lynda Lawlor BBS FCCA AITI, Tax Adviser at ‘The Wealth Shop’ on 01-8527784 or email

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