Certain taxpayers must file returns and make payments online via ROS. This includes:
- All companies
- Trusts, partnerships
- VAT-registered traders
- Employers with 10+ employees
- All new or re-registered Income Tax cases from 2015 onward
Failure to comply may result in €1,520 per return penalties.
Some exemptions apply (e.g., no internet access), but must be requested and may be appealed if denied.
More info: revenue.ie
