Revenue E-Brief

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Revenue E-Brief Issue 45/16, 29 April 2016

Mandatory eRepayments

In line with Revenue's strategy to establish the use of electronic channels as the normal way of conducting tax business, from 3rd May 2016 refunds/repayments will be paid electronically for taxes falling under current mandatory eFiling requirements.

This is in accordance with Tax Returns and Payments (Mandatory Electronic Repayment) Regulations 2016 which requires the repayment of specified liabilities as defined in earlier 2011, 2012 and 2014 Regulations to be made by electronic means.

Electronic payment transfer is a faster, less expensive and more secure way of receiving tax refunds/repayments. Mandatory eRepayment is already in place for taxes such as VAT and Corporation Tax and a number of refund schemes administered by Revenue.

Effective from 3rd May 2016, any future refunds/repayments due to customers who are mandatory eFilers for any of the taxes/duties, fees/levies listed below will be paid electronically to a customer nominated bank account.

  • Income Tax
  • Employers PAYE/PRSI
  • Relevant Contracts Tax
  • Customs & Excise Duties
  • Vehicle Registration Tax
  • Capital Gains Tax
  • Excise Licence
  • Capital Acquisitions Tax
  • Professional Services Withholding Tax
  • Environmental Levy
  • Dividend Withholding Tax
  • Betting Duty

Customers or their agents should login to ROS as soon as possible and update the bank account details to be used for any future refunds/repayments. This will avoid any delays in processing refunds/repayments which will be withheld in the absence of bank account details after 3rd May 2016.

To update bank account details on ROS, go to Manage Bank Accounts on the My Services homepage and Select Manage EFT in the Refunds section. Customers or their agents will need to input the BIC and IBAN of the bank account and the account must be in a bank within the Single Euro Payments Area (SEPA) zone.

ROS provides the most secure way of updating bank account details. In this regard Revenue will never request customers to send bank account details via standard email.

Mandatory eRepayments FAQs

29 April 2016