Quick answer
- The normal Irish VAT taxable period is two months, although Revenue may authorise four-monthly, six-monthly or annual arrangements in qualifying cases.
- VAT is generally due by the 19th day after the taxable period; the ROS filing and payment extension generally runs to the 23rd.
- A VAT3 reports sales VAT, deductible purchase VAT, the net payable or repayable result and specified EU or postponed-accounting amounts.
- A nil VAT3 is still required for a period with no VAT transactions.
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VAT return periods and due dates
The normal taxable period is two months: January–February, March–April and so on. Revenue may authorise four-monthly returns where annual VAT liability is within the relevant limit, six-monthly returns for lower-liability businesses, or an annual return with monthly direct-debit payments.
| Filing method | General deadline | Practical check |
|---|---|---|
| Standard deadline | 19th day after the taxable period | Return and payment must both be dealt with. |
| ROS deadline | Generally extended to the 23rd | File and pay electronically through ROS on time. |
Always check the period and due date shown in ROS. Weekends, public holidays, direct debits and Revenue arrangements can affect the practical payment process.
What the VAT3 boxes mean
| Box | Meaning |
|---|---|
| T1 | VAT on sales and other output VAT, including relevant self-accounting amounts. |
| T2 | VAT on purchases and other deductible input VAT, subject to recovery rules. |
| T3 | VAT payable where T1 is greater than T2. |
| T4 | VAT repayable where T2 is greater than T1. |
| E1 | Value of goods sent to customers in other EU Member States. |
| E2 | Value of goods acquired from VAT-registered suppliers in other EU Member States. |
| PA1 | Postponed-accounting value for qualifying imports. |
Do not enter the same transaction blindly in several boxes. Reverse-charge, intra-EU and postponed-accounting entries should follow Revenue guidance and the underlying invoice records.
Simple VAT3 worked example
Suppose a business has €4,600 output VAT on taxable sales and €2,100 deductible VAT on eligible purchases for the period. The net VAT payable is €2,500.
| VAT3 item | Amount |
|---|---|
| T1 output VAT | €4,600 |
| T2 deductible input VAT | €2,100 |
| T3 payable | €2,500 |
This example assumes all T2 VAT is deductible and ignores special transactions. The Reclaiming VAT guide explains why an invoice showing VAT does not automatically make it recoverable.
Nil returns, RTD and record keeping
A registered business generally must file a VAT3 even when there were no VAT transactions; Revenue provides for a zero or nil return. The annual Return of Trading Details (RTD) is separate and summarises supplies and purchases by VAT rate.
- Reconcile sales, purchase, credit-note and VAT-control accounts before filing.
- Check VIES, reverse-charge and postponed-accounting entries separately.
- Retain invoices, VAT records and supporting documents for the required period.
- Correct errors through the appropriate Revenue process instead of carrying unexplained balances forward.
Frequently asked questions
How often are VAT returns filed in Ireland?
The normal taxable period is two months, but Revenue may authorise four-monthly, six-monthly or annual arrangements for qualifying businesses.
When is an Irish VAT return due?
The general deadline is the 19th day after the taxable period, with a ROS filing and payment extension generally available to the 23rd.
What are T1 and T2 on a VAT3?
T1 records output VAT and relevant self-accounting amounts. T2 records deductible input VAT, subject to the VAT-recovery rules.
Do I file a VAT return if there were no transactions?
Yes. A VAT-registered business generally still submits a nil VAT3 for a period with no VAT transactions.
Is the RTD the same as a VAT3 return?
No. VAT3 is the periodic VAT return; the RTD is a separate annual summary of supplies and purchases by VAT rate.
Sources & references
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