Mandatory electronic filing and payments - Revenue to start consulting on mandatory electronic filing of tax returns and payments

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20 September 2007

The Revenue Commissioners have announced that they are to begin a detailed and wide-ranging consultation process with tax practitioners, industry representative bodies, software providers and customers with a view to introducing a requirement that tax returns and payments for specific categories of taxpayers must be made electronically through ROS, the Revenue Online Service.

ROS has already achieved significant electronic return filing and payment rates to date. Some 2.6 million returns or forms were filed via ROS in 2006 and €16.6 billion in payments made. However, a considerable number of fully computerised businesses still remain outside the ROS system. The aim is to bring these businesses within ROS, on a phased basis, commencing with certain returns and payments due by larger companies in 2009.

There is recognition, however, that mandatory electronic filing and payment would be inappropriate for some small businesses and Revenue intends to devise a much simplified paper return for these businesses so as to make their tax compliance easier.

Legislation providing for mandatory electronic filing and payment was passed by the Oireachtas in the 2003 Finance Act, subject to a Commencement Order to be made by the Minister for Finance. Once the consultation process announced today is completed and the necessary Commencement Order has been made by the Minister, Revenue and will then make regulations governing the implementation of mandatory electronic filing and payment.

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Revenue to begin consultation process on mandatory electronic filing of tax returns and payments

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