From 1 January individuals registering for income tax for the first time must file returns and make payments via Revenue Online Service.

Although the Living City Initiative has not yet commenced, when individuals subject to self-assessment claim relief under this initiative they too will be subject to mandatory electronic filing and payment.

According to Revenue eBrief No. 102/14, notice will issue at the time of registration of the taxpayer’s mandatory obligations. Tax agents can also expect to be notified, by email, of their clients that have been identified as Mandatory efilers.

Regulations (S.I. 572 of 2014), providing for phase 5 of mandatory eFiling and payment, were signed by the Revenue Commissioner.