"We know we have to report, but is our file actually compliant? And how long is this going to take again?"
If you're in a finance role at an Irish business, chances are you've had this thought. Maybe more than once.
Since January 2024, Irish employers have been required to report certain tax-free reimbursements, like travel, subsistence, and remote working allowances, to Revenue.
But starting in 2025, it’s no longer a soft requirement. The Enhanced Reporting Requirements (ERR) are now fully enforced.
The catch? Reports must be submitted on or before the payment date, in a very specific file format (JSON or XML), with employee PPSNs encrypted and only reportable expenses included.
For many finance teams, that’s turned into hours of manual prep, technical file formatting, and uncertainty around compliance. If that’s you, this guide is here to help.
Please note: The content provided in this blog is for informational purposes only. For more detailed advice, consider consulting a professional tax advisor.
What are Ireland’s Enhanced Reporting Requirements (ERR)?
The Enhanced Reporting Requirements (ERR) stem from Section 897C of the Finance Act 2022. They require Irish employers to report certain non-taxable benefits and reimbursements to Revenue on a real-time basis, aligned with payroll.
That means every cycle, you need to submit structured data through the Revenue Online Service (ROS), in JSON or XML format.
What You Need to Report
According to Irish Revenue, you must report:
Travel & subsistence payments: Including vouched/unvouched, eating on site, and site-based travel
Remote working daily allowance: Total days, amount paid, and date paid
Small benefit exemptions: (e.g. vouchers) – value and date of payment
All data must be submitted via ROS, either manually or through a structured JSON or XML file.
Deadline: ERR reports must be submitted on or before the payment date – no exceptions.
Why ERR Reporting Feels So Hard (& Why You’re Not Alone)
Most finance teams work in spreadsheets or export CSVs from accounting systems.
But Revenue doesn’t accept those files – you need to manually convert them to JSON, apply Revenue’s structure, encrypt sensitive data like PPSNs, and filter out anything non-reportable (like company card expenses or volunteer reimbursements).
You’re likely:
Wrestling with JSON templates or external tools
Copy-pasting and rechecking every entry
Hoping it doesn’t get rejected in ROS
Repeating the process every payment cycle
Even teams who’ve implemented a process are still losing hours per payment cycle to repetitive, error-prone prep.
Why 2025 is Different: Revenue’s ERR Grace Period Has Ended
In 2024, Revenue offered a "service to support compliance" approach. No penalties, no audits – just encouragement to prepare.
But as of 1 January 2025, that's over.
Here’s What’s Changed in 2025:
ERR is now part of routine PAYE compliance interventions
Employers who began reporting after 1 July 2024 must backdate filings
Late or incorrect submissions can trigger audits or penalties
If you’re still manually converting CSVs or not yet compliant, this is the time to fix it.
The Real Cost of Manual ERR Reporting
Even if you're doing everything right, manual reporting still burns time, introduces risk, and wears down your team.
Who Needs to Report Under Enhanced Reporting Requirements?
Required:
Employee reimbursements for travel and subsistence
Remote working daily allowances
Small benefit exemptions (e.g. gift cards or vouchers)
Not required:
Expenses paid with a business expense card
Reimbursements to volunteers
Benefits not included in ERR’s three specified categories
What If You Don’t Comply with ERR Reporting Requirements?
1. PAYE Audits & Penalties
Now that the grace period has ended, Revenue expects full compliance. Invalid or late ERR reports may lead to intervention or financial penalties.
2. Reputational Damage
Non-compliance, even accidental, can affect your trust with employees, auditors, and regulators.
3. Operational Disruption
Last-minute scrambling to reformat files or correct rejected reports takes teams away from more strategic work.
4. Security Risks
Handling PPSNs and sensitive data manually increases the risk of GDPR breaches if files aren’t encrypted properly.
A Simpler Way to Handle ERR: ExpenseIn’s Built-In Reporting Solution
We built the ExpenseIn ERR feature in response to a consistent challenge we saw across Irish finance teams: even with digital expense data, turning it into a compliant JSON file for Revenue was time-consuming, technical, and left too much room for doubt.
With ExpenseIn, ERR reporting is fully automated – from formatting to encryption – so you can meet compliance requirements without templates, technical work, or second-guessing.
With ExpenseIn, you get:
Revenue-ready JSON files: Formatted exactly to Revenue specs
Secure PPSN encryption: Protects sensitive employee data
One file per payment date: Covers all employees in a single export
Smart filtering: Automatically excludes non-reportable claims (e.g. company card or volunteer expenses)
5-minute setup: Map your fields once, and you’re done
No technical expertise required: Built for finance teams, not developers
Already using ExpenseIn for expense claims? ERR reporting is just a click away.
Manual vs. Automated ERR Reporting: What’s the Difference?
Getting on Top of ERR: What Irish Employers Should Do Next
Review your current process: Are you still working from spreadsheets? Is your encryption method GDPR-compliant?
Check for overlooked reimbursements: Small benefits and remote working allowances are often missed.
Set internal reporting cutoffs: Don’t wait for payroll deadlines – build in time to review.
Automate ERR reporting: Tools like ExpenseIn take ERR off your plate with one export-ready file per cycle.
ERR Compliance Doesn’t Need to Be a Burden
Revenue wants visibility. But they’ve placed the formatting and security burden squarely on finance teams, many of whom don’t have developers or extra hands.
ExpenseIn removes that burden. You stay compliant, reduce audit risk, and save hours every month.
Book a demo with ExpenseIn and see how easy ERR reporting can be.
FAQs: Your ERR Reporting Questions, Answered
Do I need to report company card spend?
No. ERR only applies to expenses reimbursed directly to employees or directors.
What happens if I miss a reporting deadline?
Late or missing ERR reports may lead to PAYE intervention and penalties in 2025.
Can I still use spreadsheets or CSVs?
You can, but they must be converted to JSON, validated, and encrypted before upload to ROS.
How long does ExpenseIn’s ERR setup take?
Less than five minutes. Just map your fields once, and you’re good to go.
For more detailed guidance from Revenue, you can read their official Enhanced Reporting Requirements FAQ.
