Revenue eBrief No. 068/19
The content of Tax and Duty Manual Part 38-01-03h is available in VAT Manual Part 9 – Mandatory e-filing Notification for New VAT Registrations.
Mandatory electronic filing of payments and returns using Revenue Online Service (ROS) is part of Revenue’s strategy to establish the use of electronic channels as thenormal way of conducting tax business. Mandatory e-filing was implemented on a phased basis. This manual refers to VAT registered customers (phase 4)