VAT
VAT Return Deadlines in Ireland: Complete 2026 Guide
TL;DR
Most Irish businesses file a VAT3 every two months, due by the 19th of the month after the period ends, or the 23rd on ROS. You must register once turnover passes €42,500 for services or €85,000 for goods. The standard VAT rate is 23%.
When are VAT returns due in Ireland?
The standard cycle is bi-monthly. You file a VAT3 covering each two-month period, due by the 19th of the following month, or the 23rd if you file and pay through ROS. So the January to February return is due in March.
Some smaller businesses agree a less frequent cycle with Revenue, filing every four or six months, which reduces the admin.
VAT registration thresholds
You must register for VAT once your turnover in any 12 months exceeds €42,500 for services or €85,000 for goods (2025 thresholds). You can also register voluntarily below those limits, which can suit businesses that want to reclaim VAT on costs. Source: revenue.ie.
Irish VAT rates
Ireland has several VAT rates, and applying the right one to each sale matters:
- 23% standard rate on most goods and services
- 13.5% reduced rate on construction, fuel, and many services
- 9% on certain tourism, hospitality, and newspapers
- 0% on most food, children's clothing, and oral medicines
The Return of Trading Details (RTD)
On top of the bi-monthly VAT3, every VAT-registered business files an annual Return of Trading Details. It is a statistical summary of your sales and purchases by VAT rate for the year, and Revenue uses it to cross-check your returns.
It is easy to overlook, but a missing RTD can hold up tax clearance, so it is worth keeping on the radar.
Trading with the EU
If you sell goods or services to businesses in other EU countries, you may also need to file VIES statements, and Intrastat returns once trade passes certain thresholds. These run alongside your normal VAT3.
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Frequently asked questions
When is the VAT return due in Ireland?
VAT3 returns are normally due every two months, by the 19th of the month after the period ends, or the 23rd when filing and paying on ROS. The January to February period is due in March.
What is the VAT registration threshold in Ireland?
You must register once turnover exceeds €42,500 for services or €85,000 for goods in any 12-month period (2025 thresholds). Voluntary registration below these limits is also allowed. Source: revenue.ie.
What is the standard VAT rate in Ireland?
The standard rate is 23%. Reduced rates of 13.5% and 9% apply to specific sectors, and 0% applies to most food, children's clothing, and oral medicines.
What happens if I file a VAT return late?
Late VAT3 returns can bring interest and penalties, and persistent lateness affects your tax clearance. Filing on time, even when cash is tight, keeps you on the right side of Revenue.
Do I need to file a VAT return if I had no sales?
Yes. If you are VAT registered you file a return for each period even when there is nothing to declare. It is recorded as a nil return so your filing record stays clean.