Form 46G

The Form 46G is an annual return of information, pertaining to certain payments for services rendered in excess of €6,000 in aggregate per third party in the return period. Revenue has made it compulsory that the Form 46G is filed annually. Failure to file may lead to delays in obtaining tax clearance confirmation, delays in tax refunds being issued and in some instances failure to file Form 46G could lead to a Revenue Audit.

Payments to be returned include:

• Payments for services rendered in connection with trade, profession, business etc. paid directly by you or paid on your behalf by another in the return period.
• Payment for services rendered in connection with the acquisition, formation, development or disposal of a business or trade in the return period.
• Periodical or lump sum payments made in respect of any copyright.

The following entities are required to file Form 46G annually:

• Companies
• Trusts
• Partnerships
• Unincorporated bodies (including charities and statutory bodies)
• Self-employed individuals (including farmers and professionals)
• Professionals and those carrying on a business.

 The following are those services and activities which have been added to the original list in respect of which payments need to be included in  the Form 46G:

• Call Centre/Customer Service
• Childcare
• Fitness, Sport & Leisure Services
• Fleet Management Services
• Health & Safety Services
• HR/Recruitment Services
• Internet & Information Technology related services (including website design or re-design, cloud services etc.)
• Landscaping/Gardening/Horticulture
• Marketing /Business Analysis
• Printing & Publishing

Please note that Quintas are available to assist you with the preparation and submission of your Form 46G to the Revenue, should you require our assistance. In order for us to assist you we would require the following information for each of your service providers:

• Name
• Address
• Tax reference number
• Value of consideration given/payments made during the return period (aggregate of all individual invoices, net of VAT, if applicable)
• Nature of the service

Please click on the following link for the full list of services/activities in respect of which returns of payments are required, https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-38/38-03-12.pdf