Mandatory Electronic Filing and Payments – Phase 2 starts from January 2010

Wednesday, January 27th, 2010

Regulations made in 2008 require Government Agencies and larger companies to file returns and make payments to the Revenue online, using Revenue Online Services (ROS).

The first phase took effect from January 2009, involving Government Departments, certain named Government Offices and companies whose tax affairs are dealt with by Large Cases Division.

From January 2010, the second phase extends mandatory filing and payments to companies with annual turnover of more than €7.3m and more than 50 employees.  The original intention for Phase 2 to include all larger companies which are obliged to file audited accounts with the Companies Registration Office (CRO) has been dropped.  Companies that have that obligation but do not meet both the turnover and employee number requirements are not currently required to file and pay online.

Further information:

Mandatory Electronic Filing and Payment of Tax – Clarification of companies included in Phase 2


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