What is ROS (Revenue Online Service)?
ROS is the Irish Revenue's online portal for tax filing and payment. All businesses must use ROS to file CT1, VAT, PAYE, RCT and other returns. Individuals use myAccount for personal taxes. Registration requires a digital ROS Cert installed in your browser.
Example
A director files the company's bi-monthly VAT return via ROS, the monthly P30 (PAYE), and the annual CT1 — all from a single login.
Related terms
Pay As You Earn is the system Irish employers use to deduct income tax, PRSI and USC from employee wages and pay them to Revenue in real time. Since 2019, Ireland has operated under PAYE Modernisation, requiring employers to report payroll on or before each pay date.
Value Added Tax in Ireland is charged on most goods and services. The standard rate is 23%, with reduced rates of 13.5% (hospitality, construction services), 9% (newspapers, certain e-publications), and 4.8% (livestock). Zero-rated supplies include most food, children's clothing and books.
Form CT1 is the Corporation Tax return Irish companies file each year via ROS. It calculates the tax liability for the accounting period and is due within 9 months of the period end (specifically the 23rd of the ninth month for ROS filers). Preliminary tax of 90% (or 100% for small companies) of the final liability is due one month earlier.
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