Don't miss a VAT3 deadline. Every Irish bi-monthly filing date for 2026, the ROS 23rd-of-the-month rule, mandatory eFile from April and Revenue penalties for late submission.
6
Bi-Monthly Periods
23rd
ROS Filing Day
eFile
Mandatory from April
€4,000
Late Filing Penalty
Most Irish VAT-registered businesses file a VAT3 return every two months. The deadline is the 23rd of the month after the period ends if you file via ROS, or the 19th if you file on paper.
Covers: 1 January – 28 February 2026
Paper deadline: 19 March 2026
ROS deadline: 23 March 2026
Covers: 1 March – 30 April 2026
Paper deadline: 19 May 2026
ROS deadline: 23 May 2026
Covers: 1 May – 30 June 2026
Paper deadline: 19 July 2026
ROS deadline: 23 July 2026
Covers: 1 July – 31 August 2026
Paper deadline: 19 September 2026
ROS deadline: 23 September 2026
Covers: 1 September – 31 October 2026
Paper deadline: 19 November 2026
ROS deadline: 23 November 2026
Covers: 1 November – 31 December 2026
Paper deadline: 19 January 2027
ROS deadline: 23 January 2027
Most businesses file every two months, but Revenue assigns less frequent periods if your annual VAT liability is low.
The default for most VAT-registered businesses in Ireland. Six taxable periods per year starting on 1 January, March, May, July, September and November. The VAT3 return and any payment are due by the 23rd of the month following each period (or the 19th if filing on paper).
Available if your annual VAT liability is between €3,001 and €14,400. Three returns per year covering January – April, May – August and September – December. Same 19th / 23rd deadline of the following month.
Available if your annual VAT liability is €3,000 or less. Two returns per year covering January – June and July – December.
You pay an estimated monthly direct debit and file a single annual return (RTD) at year-end. Suits businesses with predictable VAT liabilities who want a simpler cash-flow profile. Monthly returns can also be elected by traders in a permanent repayment position.
Most VAT3 returns must be filed and paid through ROS, Revenue's secure online portal.
The Irish VAT3 form uses T-boxes (T1, T2, T3, T4), not the UK's Box 1–9 structure. Your accounting software should be set to "Ireland" so it maps figures correctly.
Revenue applies fixed penalties plus daily interest on unpaid VAT.
Fixed penalty per VAT3 return that is filed late, regardless of whether tax is owed.
Charged daily at 0.0274% (about 10% per annum) on any VAT not paid by the deadline.
A pattern of late filing can trigger Revenue's surcharge audit and loss of tax-clearance status.
Practical habits to keep ROS submissions painless every two months.
Reconcile receipts and invoices a week before the ROS deadline so you have time to chase missing paperwork.
A pre-authorised debit means Revenue collects on the 23rd automatically — no risk of bank-processing delay.
Configure Xero, Surf Accounts, Sage or Bullet for the Irish VAT3 (T1–T4) so figures map automatically.
Revenue can audit going back 6 years. Store invoices, receipts and bank statements digitally with a backup.
A €4,000 penalty applies even when no VAT is due. Submit a zero VAT3 rather than skipping the return.
Your annual Return of Trading Details (RTD) must agree with the six VAT3 returns. Mismatches trigger queries.
A step-by-step guide for the standard bi-monthly filing.
Log in to ROS
Sign in at revenue.ie/ros with your digital cert. Sole traders with myAccount can use the link from there.
Choose "Complete a Form — Online" → VAT3
Pick the period you're filing for (e.g. Mar – Apr 2026).
Enter the T-box figures
T1 = VAT on sales, T2 = VAT on purchases, T3 / T4 = net amount due to or from Revenue. ROS does the arithmetic for you.
Add E1 / E2 figures if you trade with the EU
E1 = goods dispatched to other EU member states; E2 = goods acquired from them.
Sign and submit, then arrange payment
Pay by SEPA direct debit, single debit instruction (SDI) or via your bank. Keep the ROS receipt as proof of submission.
By default, Irish VAT3 returns are bi-monthly — six per year. Quarterly is not the standard frequency in Ireland; it's only used in OSS for cross-border digital services.
The 19th is the paper-filing deadline. The 23rd is the extended ROS deadline available to anyone filing and paying online. From 1 April 2026, eFile via ROS is mandatory for all VAT-registered businesses.
Yes. If your annual VAT liability is under €14,400 you can apply through ROS for four-monthly returns, or under €3,000 for six-monthly. Annual filing requires monthly direct-debit payments.
An annual statistical return that breaks your year's purchases and sales down by VAT rate. It must agree with the totals from your six bi-monthly VAT3s. Filed in ROS, due 23 days after the year-end.
Submit the return as normal with a negative T3 figure. Revenue typically processes refunds to your nominated bank account within 10 working days, longer if the return is selected for verification.
Use our calculators to double-check the VAT figures going onto your VAT3.
Explore more VAT tools and guides:
Official Irish tax resources: Revenue.ie – VAT Returns · Revenue Online Service (ROS)
Official sources: Revenue: VAT