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VAT filing and compliance

VAT filing and compliance in Ireland, every deadline, in plain English

Most VAT-registered businesses file six returns a year, and the dates are easy to miss when you are busy running the business. This page sets out how the VAT3 works, which filing frequency can apply to you, and what a missed deadline costs.

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YOUR VAT YEAR
Jan to FebDue March
Mar to AprDue May
May to JunDue July
Jul to AugDue September
Sep to OctDue November
Nov to DecDue January
Six returns a year, by the 19th or the 23rd
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Find your due date

When is your return due?

The standard VAT period is two months. The return and payment are due by the 19th of the following month, or the 23rd if you file and pay through ROS.

23 MarchThe 19th is the paper date. The 23rd applies only if both the return and the payment are made electronically by then.
How often you file

Four filing patterns

Every two months
  • The default for most businesses
  • Periods start in Jan, Mar, May, Jul, Sep and Nov
  • Six returns a year
Every four months
  • Annual VAT liability between €3,001 and €14,400
  • Three returns a year
  • Authorised by the Collector-General
Every six months
  • Annual VAT liability of €3,000 or less
  • Two returns a year
  • Authorised by the Collector-General
Monthly or annual
  • Monthly for businesses in a constant repayment position
  • Annual with equal direct-debit instalments
  • Both need Revenue authorisation
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Work out the interest on a late payment

What does late payment cost?

Revenue charges interest on unpaid VAT from the due date until you pay, at a daily rate. See what a late payment adds up to.

€41.10At 0.0274% a day, or part of a day.

Based on the rate currently published for late VAT. Check Revenue for the rate in force on the day you pay.

The VAT3 cycle

What to do each period

Step 1Close the periodAll invoices and receipts entered.
Step 2ReconcileSales and purchases to the bank.
Step 3Check ratesEach line on the right VAT rate.
Step 4File on ROSThe VAT3, through Revenue Online Service.
Step 5PayDirect debit or online, by the same date.
Step 6Year endThe Return of Trading Details in your ROS inbox.
Straight answers

Three filing myths

✕
MythThe 23rd deadline is automatic.
✓
FactIt applies only if both the return and the payment are made electronically by the 23rd. Otherwise you are late from the 19th.
✕
MythA nil return can be skipped.
✓
FactA VAT3 is due for every period Revenue assigns you, including periods with no activity.
✕
MythYou file only the VAT3 each year.
✓
FactThere is also an annual Return of Trading Details, which shows purchases and sales by VAT rate.
Keep these

Records for every return

Sales and purchase invoicesEvery one, with the VAT shown.
Credit notesMatched to the original invoices.
Import and customs documentsFor goods from outside the EU.
EU sales and purchasesFor any VIES or intra-EU reporting.
Bank statementsTo prove payment dates.
A copy of each returnAnd the payment confirmation.
Quick answers

Questions about VAT filing and compliance

How often do I file a VAT return?

Every two months by default. Revenue can authorise four-monthly, six-monthly, monthly or annual patterns in some cases.

What is the deadline?

The 19th of the month after the period. ROS filers have until the 23rd, but only if both the return and the payment are made electronically by then.

What is the Return of Trading Details?

An annual return in your ROS inbox that shows your purchases and sales broken down by VAT rate.

What happens if I pay late?

Revenue charges interest daily from the due date. The rate currently published is 0.0274% a day, or part of a day.

Do I file if I made no sales?

Yes. A return is due for every period, even when it is a nil return.

Can I file a VAT return late?

You can, but interest and other consequences may follow. Contact us as soon as you realise.

How long do I keep VAT records?

Six years.

Can you file my returns?

Yes. We prepare, file and pay through ROS, and tell you in advance what each return shows.

Keep reading

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Tired of chasing VAT deadlines?

Tell us how you keep your records. We will file on time and tell you what each return shows before it goes in.

Book a free consultation Talk to our team
  • Your VAT number and filing pattern
  • Your accounting software
  • Whether you sell cross-border
  • Any late or missing returns
Full-Range VAT & Tax Advisory Ireland | TAS Consulting

Zero Stress Filings

We handle your regular returns smoothly through ROS so you never have to sweat a deadline again.

Plain English Advice

No confusing jargon—just practical, honest guidance tailored to your everyday business goals.

Proactive Savings

We look out for legitimate ways to reclaim input VAT and optimize your cash flow safely.

Who We Support

Tailored Tax Support for Real Business Owners

Whether you're a nimble startup or an established enterprise, we fit right into your workflow.

Growing Local SMEs

Dependable support for local businesses needing regular bi-monthly VAT3 filing and general tax check-ups.

UK & International Expansions

Seamless guidance for companies crossing over into Ireland, sorting out import rules and cross-border supply chains.

Builders & Property Developers

Friendly expert help navigating tricky construction sector rules, reverse charges, and the Capital Goods Scheme.

What We Do For You

Our Full-Range Tax & Advisory Services

Everything you need to keep Revenue happy and your finances running smoothly under one roof.

01

Registration & Setup Made Simple

  • Threshold Guidance: We check when you actually need to register (before hitting those panic limits).
  • Hassle-Free Forms: We handle your TR1/TR2 registrations with Revenue so you don't have to touch them.
  • Voluntary Setup: Advising if early registration makes sense to claim back expenses on startup costs.
02

Regular VAT Returns & Checks

  • Smooth Reconciliations: We match your sales, purchases, and bank records without tearing your hair out.
  • Accurate Calculations: Getting standard, reduced, and zero-rated rates right every single time.
  • On-Time ROS Submissions: Uploaded well before the clock runs out so you sleep peacefully.
03

Cross-Border & EU Trade Support

  • VIES & Intrastat: Keeping your EU trade reporting completely up to date.
  • Post-Brexit Clarity: Making sense of UK-to-Ireland import rules and postponed accounting.
  • OSS / IOSS Regimes: Making online cross-border selling to consumers straightforward.
04

Friendly Strategic Advice

  • Health Checks: Reviewing your books to catch small mistakes before Revenue ever looks at them.
  • Cash Flow Insights: Advice on when to pay, how to claim, and how to protect your working capital.
  • Real Human Support: A friendly expert you can actually call when you have a quick question.
The Human Touch

Why Business Owners Actually Enjoy Working With Us

Tax advisory doesn't have to be cold and intimidating. Here is what working together really feels like.

Zero Judgment, Ever

Got behind on your filings or feeling totally lost? No lectures here. We just roll up our sleeves and help you sort it out.

Your Fridays Back

Stop spending your weekends staring at spreadsheets. Hand the numbers over to us and get back to doing what you love.

Total Peace of Mind

Know that an experienced professional is watching your back, keeping penalties away and your accounts looking pristine.

Simple Steps

How We Get Started Together

Getting your tax advisory set up with us is quick, painless, and completely transparent.

01

Quick Chat

We talk about where your business is at, what you need help with, and how we can make your life easier.

02

We Take Over

We seamlessly link with your software or gather your documents so you can instantly stop stressing.

03

Smooth Sailing

We manage your returns and compliance on schedule while keeping you updated in plain English.

Our Commitment

The TAS Consulting Promise

Combining expert accuracy with a genuinely supportive, human approach.

Always on Time, Always Accurate

  • Never Miss a Deadline: We track Revenue calendars so surprises never catch you off guard.
  • Error-Free Reviews: Double-checked records mean no awkward correction letters from Revenue.
  • Up-to-Date Rules: We stay on top of changing tax laws so you don't have to read textbooks.

Friendly & Cost-Effective

  • Cash Flow Friendly: We help optimize your deductible input tax to keep money where it belongs.
  • Honest Pricing: Clear, predictable fees with no hidden surprise bills at the end of the month.
  • Always Available: Real humans ready to answer your quick questions whenever they pop up.

Why Professional Compliance Matters

Let's face it—missing deadlines or making mistakes on your Revenue filings can lead to frustrating fines and interest charges. Having a reliable advisory team on your side completely removes that risk, keeping your business safe, compliant, and stress-free.

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