Onwire Global Limited

🚨 IMPORTANT TRAVEL ALERT! 🚨

If you are travelling to Ireland from another EU country, please be aware that strict new regulations regarding the quantity of to***co products you can bring in for personal use are now in effect (as of today, December 9, 2025).

The Irish Revenue Commissioners have tightened controls to ensure Excise Duty reliefs are not abused.

Key takeaway: If you exceed the personal use limits, the full quantity of to***co products will be seized—not just the amount over the limit—and you may be prosecuted.

Permitted Limits (Generally considered for personal use):

Ci******es: 800

Cigarillos: 400

Ci**rs: 200

Other smoking to***co (e.g., Roll-Your-Own): 1 kg

Always check the official guidance before you travel or make purchases.

For the full details on To***co Acquisitions Controls and Excise Duty, consult the official guidance document: Guidance for bringing to***co products into Ireland from the EU

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Returning to Ireland from elsewhere in the EU? Able to keep your current role and work remotely from Ireland?

In these cases, the work you do is taxed under the Pay As You Earn (PAYE) system. This means your employer in another EU member state will have to register in Ireland and deduct the following from your wages:

✅ Income Tax
✅ Pay Related Social Insurance (PRSI)
✅ Universal Social Charge (USC)

If you’ve got questions relating to PAYE and your employment, contact Revenue:

🤳 By phone: +353 1 738 3636 (9:30am to 1:30pm Mon-Fri)

📨 By email: through setting up a MyAccount, which lets you use the 'MyEnquiries' service

📋 PAYE Settlement Agreements - What Employers Need to Know

Good news for Irish employers! Revenue has just updated their guidance on PAYE Settlement Agreements (PSAs) for November 2025.

What's a PSA? 🤔
It's a way for you to pay tax on behalf of your employees for those minor, irregular benefits (like small gifts or staff perks) - without the admin headache of processing them through monthly payroll!

Key things to remember:
✅ Benefits must be minor in value AND irregular
✅ Apply to Revenue by December 31st of the tax year
✅ Payment due within 23 days after year-end
✅ Once paid, employees don't need to include these benefits in their tax returns
Important note: The Small Benefit Exemption (SBE) is separate from PSAs - you can't opt to include SBE-qualifying benefits in a PSA instead.
Good news for past years: If you've overpaid on previous PSAs, you can claim refunds for 2021-2024 (with interest!). Revenue will be contacting affected employers with details.
Need the full details? The complete manual covers calculation methods, USC/PRSI rates, and step-by-step examples.
Have questions? Contact Revenue via My Enquiries or speak with your tax advisor

📢 Revenue Update: ROS Pay & File Deadline Extended! 🇮🇪

Revenue has announced that the Pay and File deadline for ROS customers has been extended to Wednesday, 19 November 2025 — provided that:
✅ The 2024 Form 11 is filed and
✅ Both the 2024 income tax balance and 2025 preliminary tax are paid through ROS.

If only one action is completed, the standard 31 October 2025 deadline still applies.

The ROS Tax and Duty Manual (Part 38-06-01) has also been updated with:
💳 New details on payment methods, including Variable Direct Debits and bank account management
📬 Inbox improvements – new options to show/hide PAYE-EMP messages and new subfolders: SARP 1a and SARP Employer Returns

Stay compliant — don’t leave your filing to the last minute!
📩 Contact Onwire Bookkeeping today for help filing on time through ROS.

📢 Important Update for Irish Companies! 🇮🇪

Revenue has updated its guidance on Company Incorporation – Economic Activity (Part Misc.10) as of October 2025.

This update outlines what qualifies as a “real and continuous link” with economic activity in Ireland — an essential factor for companies applying for a Section 140 Statement or seeking exemption from the €25,000 bond requirement when no EEA-resident director is appointed.

✅ Clarifies requirements for proving economic activity
✅ Details evidence Revenue may require (e.g. active trade, management presence, tax returns)
✅ Explains when holding or subsidiary companies may qualify

💼 If you’re setting up a company in Ireland or managing compliance, it’s crucial to stay informed about these changes.

📩 Contact Onwire Bookkeeping today — we’ll help ensure your company meets all incorporation and compliance requirements smoothly and efficiently.

Did you know? VAT OSS (One Stop Shop) makes European VAT compliance easier for online sellers!

Are you selling goods or digital services to consumers across the EU? The One Stop Shop scheme allows you to:

Register once in your home country and declare/pay EU VAT in a single quarterly return

Simplify cross-border sales—no more registering for VAT in every EU country you sell to

Reduce red tape by up to 95%, saving time and costs for Irish SMEs

Level the playing field—non-EU suppliers now pay VAT on goods sold into the EU

Key facts:

OSS applies to distance sales of goods and TBE (telecom, broadcast, electronic) services within the EU

The EU-wide threshold is €10,000—below this, you may remain subject to VAT rules where your business is established

Online marketplaces may be deemed as VAT supplier

Setup tips:

Registration is done via ROS (Irish Revenue); it's not always straightforward, ask for support if needed

You still need to check VAT rates for each country you sell to

Audits in foreign countries may be handled via Irish Revenue

The result? Easier compliance, more opportunities for SMEs, and less hassle when expanding cross-border!

If you’re thinking about OSS registration, talk to us for guidance on the process and requirements.

Let’s make VAT compliance easier for your business!

Call now to connect with business.

Tired of juggling your books and payroll? 🤯 Let us take the stress out of financial management so you can focus on what you do best – growing your business!

We're excited to announce we're taking on new clients! Our standard bookkeeping service now include comprehensive payroll services too!
Ready to streamline your finances? Fill out our easy onboarding form here:

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