The FSSU has prepared a schedule of important dates for Revenue returns and the preparation and submission of annual financial accounts. The table below provides a schedule of important dates for filing returns to Revenue for VAT, RCT and RTD. The dates listed below are the latest date a return should be filed and paid … Continued
The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and board of management members. Reporting the details of these expenses and benefits commenced on 1 January 2024. You must submit details of these expenses and benefits using Revenue Online Service (ROS). This submission … Continued
Charitable Donation Scheme The Charitable Donation Scheme allows tax relief on qualifying donations made to approved bodies. For the purposes of the Charitable Donation Scheme, an approved body is: “primary, second and third level institutions who have programmes approved by the Minister for Education” For the purposes of the Charitable Donations Scheme, schools are automatically … Continued
How does a school register with Revenue? If you are already registered on ROS you can add a new registration using Manage Registration under the Services tab. If not, you can complete the TR1 form available below. > TR1 Form How do I fill out the TR1 form? > Instructions on completing the TR1 Form
ROS Revenue Online Queries ROS helpline: 01 7383699 Email: roshelp@revenue.ie
Services received from abroad (excluding construction services) Schools registered for VAT solely for the purposes of reverse charge construction services are not obliged to self-account for VAT on services received from outside the State. The school should pay the invoice including the VAT to the supplier. Non-resident subcontractors providing construction services Where a subcontractor who … Continued
Schools registered for VAT solely for the purposes of reverse charge construction services are not obliged to self-account for VAT on goods they purchase from other EU Member States, (including Northern Ireland). I.E. Where a school buys goods from another EU country or Northern Ireland, the supplier’s invoice should be inclusive of VAT at the … Continued
From 1st January 2021, Brexit and new customs rules means you may have to pay taxes and duties such as customs duty and VAT when you buy from a Great Britain business (except Northern Ireland). Purchase of goods from outside the EU (including Great Britain but excluding Northern Ireland) Goods imported into the State by … Continued
Handouts > Presentation Slides > Summary of Accounting for Free Schoolbooks > Completing Year-End checklist Webinar Recording Date held: 23/10/2024
