Revenue operates two online platforms: ROS (Revenue Online Service) and myAccount. They serve different purposes and different taxpayers.
Designed for PAYE employees. Use it to claim tax credits (rent credit, medical expenses, flat rate expenses), view your tax record, request a Statement of Liability (formerly P21), manage your Local Property Tax, and apply for Help to Buy.
Designed for self-assessed taxpayers, businesses, and agents. Use it to file Form 11 (income tax return), VAT returns, employer returns, and corporation tax returns. ROS gives an extended filing deadline (typically mid-November instead of 31 October).
Yes. A PAYE worker who also has rental income might use myAccount for PAYE credits and ROS for filing their Form 11.
| Feature | myAccount | ROS |
|---|---|---|
| Designed for | PAYE employees | Self-assessed taxpayers, businesses |
| File Form 11 | No | Yes |
| Claim tax credits | Yes | Yes |
| File VAT returns | No | Yes |
| File employer returns | No | Yes |
| Extended filing deadline | No | Yes (mid-November) |
| LPT | Yes | Yes |
| Help to Buy | Yes | No |
To register for ROS, you need a ROS Access Number (RAN) which Revenue posts to your registered address. You then create a digital certificate using your PPS number, RAN, and a password. The certificate is stored on your computer and is required every time you log in. You can save it to a USB drive as a backup.
If you are a PAYE employee with no other income, myAccount is all you need. If you have any self-assessment obligation (self-employment, rental income above EUR 5,000, directorships), you need ROS. The extended filing deadline alone makes ROS worthwhile for anyone who must file a Form 11.
Disclaimer: This information reflects the 2026 tax year. Tax rules change annually following the Budget. Check Revenue.ie for the latest rates and thresholds. This guide is for informational purposes only and does not constitute tax advice.