Revenue E-Brief

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Revenue E-Brief Issue 02, 21 January 2013

Revenue launches Direct Debit On-Line (DDOL facility) via ROS

From 28 January 2013, all existing and new direct debit customers and their tax agents will have the facility to self-manage direct debit payments for current taxes through ROS.

The direct debit payment option facilitates customers who wish to pay current VAT, PAYE/PRSI and Preliminary Income Tax on a monthly basis. The main advantages of the direct debit system are:

  • improved cash-flow planning
  • no exposure to interest on late payment charges during the year
  • a requirement to file a single annual tax return in preference to the normal monthly, bi-monthly, tri-annual, quarterly filing frequencies *
  • flexibility for customers to vary monthly payments
  • the ability to spread preliminary tax payments over the full year, subject to a minimum of 3 payments in the first year and a minimum of 8 payments in subsequent years.

To avail of the new Direct Debt On-Line (DDOL) service customers must register for ROS.

* Under the direct debt scheme:

PAYE/PRSI customers are not required to file P30 returns and need only submit the annual P35 return on or before 23 February of the following year when filing through ROS.

VAT customers are required to file a single annual VAT 3 return on or before the 23rd of the month following the end of the VAT accounting year when filing through ROS.