VAT Returns in Ireland: Filing Periods, ROS and Record-Keeping

For most VAT-registered businesses in Ireland, the VAT return is a recurring job with a fixed rhythm: work out the period, reconcile sales and purchases, file the VAT3 through the Revenue Online Service (ROS), and pay. This guide explains how that works according to Revenue's own pages, which we read for this article and date below. It covers filing periods, the VAT3 boxes, ROS filing and payment, the records you must keep and how the moneys received basis changes when VAT falls due. For the wider calendar of Irish tax dates, see our Irish tax compliance calendar.

A caution first. Dates, thresholds and eligibility conditions change. Where we give figures below, we say which Revenue page showed them and when that page was published. Check the current page on the day you rely on it. This article is general information, not tax advice.

Taxable periods: how often do you file?

Revenue's "When VAT becomes payable" page (published 28 July 2026) says the standard taxable period is two months, starting on the first day of January, March, May, July, September and November. The page describes two alternatives that the Collector-General may authorise: four-monthly returns where annual VAT liability falls in one band, and six-monthly returns where it falls in a lower band. The page gives the bands as €3,001 to €14,400 and €1 to €3,000 respectively. It also says monthly returns are generally made by taxable persons in a constant VAT repayment position, and that Revenue may authorise a monthly return on request.

The practical point is that your filing frequency is something Revenue sets or authorises, so use the periods shown for your registration in ROS rather than assuming.

Filing and payment: the dates on the page

The same page says VAT must be filed and paid by the 19th of the month after each taxable period ends, and that the return must be a "true and correct return" sent to the Collector-General via ROS. It adds that ROS filers get an extended deadline of the 23rd of the month. It also says late filing, non-filing or late payment can lead to interest and penalties; the page does not set out the amounts, and we have not covered them.

Revenue's overview page, "How to account for Value-Added Tax (VAT)" (published 28 July 2026), repeats the 19th-of-the-month rule and says repayments go directly to a bank account and may be withheld by the Collector-General if you have outstanding returns. Because both the 19th and the 23rd appear on Revenue's pages, confirm in ROS which date applies to you and how it is shown for your period.

On payment, Revenue's VAT direct debit page (published 19 March 2026) says a variable direct debit for current VAT liabilities has been available on ROS since August 2025. You give permission for Revenue to debit the balance outstanding on the due date, and the page says Revenue collects variable direct debit payments for VAT on, or around, the third last working day of the month and that you cannot choose a different date. You can amend bank details or cancel on ROS. The page says to replace a cancelled direct debit as soon as possible to avoid interest charges, and that if a payment is returned unpaid you are responsible for paying the missed amount. It does not say who is eligible, so check before relying on it.

Completing the VAT3

According to Revenue's "How do you complete a VAT 3 return?" page (published 28 July 2026), the VAT3 records the VAT you owe or can reclaim for the period. The main boxes are:

• T1 (VAT on sales): total VAT due on your supplies, intra-Community acquisitions, imports under VAT postponed accounting and received services, as appropriate.
• T2 (VAT on purchases): total VAT you can reclaim on costs related to your taxable supplies and qualifying activities.
• T3 (VAT payable): used where T1 is greater than T2.
• T4 (VAT repayable): used where T2 is greater than T1.

Credit notes you issue or receive may adjust the T1 and T2 figures. For a period with nothing to report, the page says to mark zero at T1, T2, T3 and T4 and adds: "Do not insert 'nil' on any line." The page also describes trade boxes: E1 for goods sent to customers in other EU countries, E2 for goods received from EU suppliers, ES1 and ES2 for services supplied to and received from other EU countries, and PA1 for the customs value of goods imported under postponed accounting, plus customs duty.

Revenue's postponed accounting page (published 17 February 2026) says the facility lets VAT-registered traders account for import VAT on the VAT3, reclaim it in the same return subject to the usual deductibility rules, and avoid paying at the point of importation. It is optional and conditions apply.

In addition to the VAT3, Revenue's page on When VAT becomes payable says a Return of Trading Details (RTD) must be completed annually, showing total purchases and sales for the year broken down by VAT rate. The form appears in your ROS inbox.

Invoices: what Revenue lists

Good returns start with good invoices. Revenue's page on VAT invoice information (published 16 March 2026) lists items including the date of issue, a unique sequential number, the supplier's full name, address and registration number, the customer's name and address, the quantity and nature of goods or extent and nature of services, the VAT-exclusive unit price, any discounts, a breakdown by VAT rate, the total VAT payable and the date of supply. It lists extra items for reverse charge, intra-Community supplies and other special cases, and says that where an invoice is in a foreign currency, euro equivalents must also be shown.

The page does not state a deadline for issuing an invoice. If you are preparing for electronic invoicing changes, our guide to the EU e-invoicing mandate under VIDA covers that subject separately.

Record-keeping

Revenue's page "How long do you keep records for?" (published 27 April 2026) says an accountable person must retain all records relevant to the business for six years. It also says a shorter period requires Revenue's written permission and that paper records should be kept within the State, with exceptions needing Revenue's agreement. For some situations, such as property lettings under a VAT waiver or matters under Revenue inquiry or a Tax Appeals Commission appeal, different retention rules apply, so read the page if those affect you.

Revenue's purchase records page (published 27 April 2026) lists the date of the purchase invoice, invoices filed in consecutive numbers, the supplier's name, cost excluding VAT, VAT charged, and purchases at each VAT rate recorded separately. It adds that goods intended for resale should be recorded separately from other goods and services, and that imports and intra-Community acquisitions should be recorded. The sales records page (same date) lists supporting documents including invoices, sales dockets and receipts, till tally rolls, delivery notes, a cash book, VIES documents, Intrastat returns, stamped copies of import documents and bank statements.

A practical approach: reconcile the VAT control account to your return before every submission and keep the filed VAT3 and its working papers together for the whole retention period.

The moneys received (cash receipts) basis

Revenue's page on changing basis refers to the standard approach as the invoice basis. Revenue's page on who may opt for the moneys received basis (published 6 October 2026) describes an alternative under which VAT is accounted for when payment is received. A VAT-registered person may opt if they meet either of two tests: turnover that does not exceed, or is not likely to exceed, €2,000,000 in any continuous 12-month period, or at least 90% of supplies made to customers who cannot claim a full VAT deduction or are unregistered. Normal invoicing requirements still apply, and the page lists exclusions, including transactions with a connected person and the importation of goods.

Revenue's page on changing to and from the basis (published 19 August 2025) says you may not change from the invoice basis unless Revenue authorises it, and that where the authorisation is withdrawn or the person ceases to be an accountable person, an adjustment is made in the period of cessation for VAT payable on outstanding debtors (no adjustment applies where cessation is due to death). Check the current pages before applying, because these conditions can change.

VAT is not the only deadline

VAT sits alongside other obligations. Preliminary tax, for example, follows its own rules, which we cover in our guide to preliminary tax in Ireland. Our suggestion: put VAT periods, preliminary tax and payroll dates on one shared calendar with a named owner for each.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

When is the VAT return due?

Revenue's page (published 28 July 2026) says the 19th of the month after the period ends, with the 23rd for ROS filers. Check which date applies to your registration in ROS.

What do I put on the VAT3 if I had no transactions?

Revenue says to mark zero at T1, T2, T3 and T4 and not to insert the word "nil" on any line.

How long must I keep VAT records?

Revenue's page says an accountable person must keep all relevant business records for six years, unless Revenue gives written permission for a shorter period.

Can I pay VAT by direct debit?

Revenue's page describes a variable direct debit on ROS, collected on or around the third last working day of the month. The page does not state eligibility, so confirm in ROS.

Can I account for VAT when my customers pay?

Possibly. The moneys received basis is available if you meet Revenue's turnover or customer test and are not excluded. Revenue's approval and conditions apply, so read the current pages first.

Revenue pages are updated regularly, so confirm every date and condition on the day you file.