I am advised by the Revenue Commissioners that there are currently 6 companies who submit VIES (VAT Information Exchange System) returns using the Connect Direct facility. There are circa 10,000 registered VIES traders and the vast majority submit their returns using ROS, the Revenue Online system. Due to a technical limitation, the ROS system cannot cater for returns that contain more than 6,000 line items. Customers whose VIES returns exceed this limit are termed Large Filers and submit their returns via the Connect Direct secure upload facility.