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Republic of Ireland has had a withholding tax for some time and in 2021 instituted a scheme for allow filing of PSWT return electronically as defined here:


Part 18-01-05A - ePSWT implementation guidance (revenue.ie)


It would be useful for customers in the IE region to be able to comply with this.


The tax calculation and withholding can be handled with standard withholding so it really the ability to generate an ePSWT file that is missing which is likely to be an ER, but some way of tying the withholding tax to the ER is required..

Category: Tax
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