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.
VAT Calculator
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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. |
| ES1 | Value of services supplied to customers in other EU countries. |
| ES2 | Value of services received from suppliers in other EU countries. |
| PA1 | Customs value plus Customs Duty for imports under postponed accounting; not the VAT amount. |
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 instructs numeric zero entries for a zero return; do not type “nil” in the boxes. 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.
VAT3 values: goods, services and imports are separate
The completed box map above distinguishes tax amounts from transaction values. ES1 records services supplied to customers in other EU countries; ES2 records services received from suppliers in other EU countries. E1 and E2 concern goods. PA1 records customs value plus Customs Duty for imports under postponed accounting, not the import VAT charge. Follow Revenue’s VAT3 completion instructions.
Example: a service value is not its VAT amount
Assume an Irish VAT-registered business receives €5,000 of ordinary B2B consultancy from an EU supplier. Assume the service is taxable in Ireland at 23% and fully recoverable. The transaction contributes €1,150 to T1 and €1,150 to T2; its service value is €5,000 for ES2. This offsets the VAT on this transaction, not the business’s whole return. Check the reverse-charge guide before applying those assumptions.
For a separate qualifying postponed-accounting import with €10,000 customs value and €500 Customs Duty, PA1 is €10,500. That is not a €10,500 VAT deduction: determine the actual import VAT and any T2 entitlement from the customs and VAT records. These are illustrative transactions, not a completed return covering every case.
Period, deadline and zero-return checks before submitting
For a business on the normal two-month cycle, an illustrative September–October 2026 return covers 1 September to 31 October. The general deadline is 19 November 2026; Revenue’s ROS filing extension runs to 23 November 2026. Check your assigned period and filing/payment instructions in ROS, and arrange payment separately from preparing the figures. Filing a return does not itself prove the payment succeeded.
Revenue may authorise four-monthly or six-monthly periods according to annual VAT liability, or monthly returns for a business consistently in a repayment position. Do not switch frequency yourself. See Revenue’s periods and due-date guidance.
“Nil return” describes the result, not text to type into a box
For a period with no VAT transactions or other reportable amounts, enter numeric 0 in T1, T2, T3 and T4 as instructed; do not type the word “nil”. If T1 and T2 both contain real amounts and offset, keep those figures: a zero net balance does not erase sales, purchases, self-accounting or EU values.
- Match the period to the invoices, credit notes and relevant accounting basis.
- Reconcile T1 and allowable T2; check T3 or T4 and the goods, services and import values.
- Check the annual RTD separately; it is not replaced by a VAT3.
- Retain the submitted return, acknowledgement and payment confirmation.
The VAT Calculator checks arithmetic. It does not determine deductibility, complete ROS boxes or submit a return.
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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