Overview

This guide walks you through submitting Enhanced Reporting Requirements (ERR) data to the Irish Revenue Commissioners using DEFT. You’ll learn how to set up your ERR database, import employee details, enter expenses and benefits, and submit to Revenue.

Important: ERR data must be submitted to Revenue on or before the payment date for the expenses being reported. Plan ahead to meet this deadline.

Before you begin

You’ll need: - Administrator access to DEFT - A Revenue Online Service (ROS) account - A valid ROS DigiCert certificate with ERR permissions - Details of employee expenses and benefits to report - Employee PPSN (Personal Public Service Number) and employment details

Checking your ROS certificate

Your ROS DigiCert certificate must have permission to submit ERR data. If you don’t have ERR permissions:

1. Log in to your ROS account
2. Request an amendment to your PAYE Certificate to add ERR permissions
3. Wait for Revenue to confirm the amendment
4. Download your updated certificate to DEFT

If you’re unsure whether your certificate has the right permissions, contact your accountant or Revenue directly.

Steps to submit ERR data

Step 1: Create a new ERR database in DEFT

1. Open DEFT and select New Database.
2. Enter your company details.
3. Under Payment Method, select SEPA Credit Transfers.
4. Look for the Enhanced Reporting option and ensure it is enabled.
5. Click OK to create the database.

Your ERR database is now set up and ready for data entry.

Step 2: Import employee details from ROS

1. Navigate to File > Import (or the equivalent menu option in your version).
2. Select Import from ROS.
3. Log in to your ROS account when prompted.
4. DEFT will import employee records including:
   • Personal Public Service Number (PPSN)
   • Employee ID
   • Names
   • Cessation dates (if applicable)
5. Review the imported data and click OK to confirm.

Employee records are now in DEFT. Any employees who have ceased employment will be flagged appropriately.

Step 3: Enter employee expenses and benefits

For each employee, you’ll now enter the relevant expenses and benefits:

1. Navigate to the Expenses or Benefits section (menu varies by DEFT version).
2. Select the employee.
3. Enter the expense or benefit category:
   • Travel (vouched or unvouched)
   • Subsistence
   • Site-based expenses
   • Emergency expenses
   • Small benefits
   • Remote working allowance
4. Enter the amount.
5. Enter the payment date (must match or be before the Revenue submission date).
6. Specify the payment method (e.g., bank transfer, allowance, reimbursement).
7. Click Save.

Repeat for all employees and all relevant expense categories.

Tip: Enter data as expenses are incurred or reported. This reduces errors and avoids last-minute data entry before the submission deadline.

Step 4: Review and validate your data

Before submitting to Revenue:

1. Navigate to Reports > ERR Summary (or similar).
2. Review the total amounts for each employee and expense category.
3. Check for any warnings or errors highlighted by DEFT.
4. Verify that all employee details are correct (names, PPSNs, employment status).
5. Confirm that amounts align with your records.

If you find errors, return to the employee records, correct them, and rerun the validation.

Step 5: Update payment details

1. Navigate to Payments.
2. For each payment related to the expenses being reported, confirm:
   • Payment date (must be on or after the expense date)
   • Amount matches the expenses recorded
   • Payment method is correct
3. Update any pending payments to reflect actual payment dates.

Step 6: Submit to Revenue

1. Navigate to Submit > ERR (or similar menu option).
2. Review the submission summary showing:
   • Total expenses and benefits to be reported
   • Submission date
   • Revenue’s reference details
3. Click Submit to Revenue.
4. You’ll be prompted to confirm your ROS credentials and certificate.
5. DEFT will encrypt and securely transmit your ERR data to Revenue.

A submission confirmation will appear once Revenue has received your data. Keep this reference number for your records.

Result

Your ERR data has been successfully submitted to Revenue. You’ll receive: - An on-screen confirmation message - A reference number for the submission - A copy of the submitted data in DEFT for audit purposes

Revenue will process the data and notify you of any issues. Most submissions are processed within a few days.

Troubleshooting

I see an error: “Certificate lacks ERR permissions”

Possible cause: Your ROS DigiCert certificate does not have permission to submit ERR data.

Resolution: 1. Log in to your ROS account 2. Request an amendment to add ERR permissions to your PAYE Certificate 3. Once approved, download the updated certificate 4. In DEFT, go to Settings > Certificates and upload the new certificate 5. Try submitting again

Employees are missing from the import

Possible cause: The employee records are not active in your ROS account, or they haven’t been linked to your PAYE registration.

Resolution: 1. Log in to ROS and verify the employee records are registered 2. If the employee has ceased, check their cessation date 3. In DEFT, try importing again 4. If still missing, enter the employee details manually

I’m seeing validation errors for specific employees

Possible cause: Missing or incorrect employee information (PPSN, name, address) or invalid expense amounts.

Resolution: 1. Open the employee record 2. Verify all details match your payroll records and ROS 3. Correct any errors 4. Rerun the validation 5. If the error persists, check DEFT’s error message for specific guidance

The submission date has passed but I haven’t submitted yet

Possible cause: You’ve missed the deadline for submitting to Revenue.

Resolution: 1. Submit immediately—late submission can result in penalties 2. Add a note in DEFT explaining the delay 3. Contact Bright Support if you need assistance with a late submission 4. Consider setting calendar reminders for future ERR submission dates

Frequently asked questions

Q: What time must I submit ERR by? A: Revenue requires submission by midnight on the payment date. Submit as early in the day as possible to avoid any issues.

Q: Can I submit ERR data multiple times? A: Yes. If you discover errors after submission, you can resubmit amended data. Each submission overwrites the previous one, so ensure you’re submitting complete and corrected data.

Q: What if an employee’s expense needs to be corrected after submission? A: Correct the amount in DEFT and resubmit the entire ERR file to Revenue. The new submission will replace the previous one.

Q: Can I save a draft and submit later? A: DEFT allows you to save your data as you work. You must submit to Revenue before the payment date deadline. There’s no draft submission option—when you click Submit, it goes to Revenue.

Q: How do I know if Revenue has received my submission? A: DEFT will display a confirmation message with a reference number. You can also log in to ROS to verify receipt.

Q: What expenses should I include if I’m unsure? A: Consult with your accountant or tax adviser. It’s better to report and clarify with Revenue than to miss reportable expenses.