Ie Vat Return

---
name: ie-vat-return
description: "Irish VAT for tax year 2026 under the Value-Added Tax Consolidation Act 2010 (VATCA) as revised to 1 August 2026, including Finance Act 2025. Covers the 23%, 13.5%, 9%, 4.8% and 0% rates, the move of catering, hot take-away food and hairdressing from 13.5% to 9% on 1 July 2026, the EUR 42,500 services and EUR 85,000 goods registration thresholds, the two-monthly VAT3 return and payment by the 19th (23rd on ROS), the annual Return of Trading Details (RTD), the EUR 2,000,000 cash (moneys received) basis, reverse charge on services from abroad, EU goods and RCT construction, VIES statements, blocked input credit and qualifying cars, 0.0274% daily interest and EUR 4,000 fixed and tax-geared penalties. Trigger on 'Irish VAT', 'VAT3', 'ROS VAT return', 'RTD', 'do I need to register for VAT in Ireland', 'Irish reverse charge', 'VIES Ireland'. Out of scope: income tax (ie-income-tax-form11), corporation tax (ie-corporation-tax), payroll (ie-payroll), withholding and treaties (ie-foreign-tax-an"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ie-vat-return"
  jurisdiction: "IE"
  tax_year: "2026"
  last_updated: "2026-10-31"
---

# Irish VAT returns (VAT3 and RTD), tax year 2026

> **Source-cited draft.** Drafted from the Value-Added Tax Consolidation Act 2010 as revised by the Law Reform Commission to 1 August 2026 (which includes Finance Act 2025), Finance Act 2025 Part 3, and Revenue's own VAT pages and Tax and Duty Manuals, all read on 2026-10-24. No accountant has reviewed it. Do not file from it without review by a qualified Irish professional.

Authority: the Revenue Commissioners (the Collector-General collects VAT). Returns and payments go through ROS (Revenue Online Service). Currency: euro. Section numbers below are VATCA 2010 unless another act is named. Ireland is in the EU, so EU VAT rules on intra-Community supplies, VIES and the One-Stop Shop apply.

See also: `ie-income-tax-form11`, `ie-corporation-tax`, `ie-payroll`, `ie-foreign-tax-and-withholding`, `ie-cross-border`, `ie-formation`. Load `eu-vat-directive` alongside for the EU-wide rules on place of supply, intra-Community trade and the One-Stop Shop. The former skill `ireland-vat-return` was merged into this one on 2026-10-30; this is now the only Irish VAT skill.

## Who this applies to

- **Businesses established in Ireland** (sole traders, partnerships and companies) that make taxable supplies of goods or services. Registration is compulsory once annual turnover exceeds the goods or services threshold (s.6(1)(c) and (d)). Below it, a business may elect to register, but only from a current date; an election cannot be backdated (Revenue: elect to register). The current thresholds were set by Finance Act 2024 s.78, which raised the goods threshold from EUR 80,000 to EUR 85,000 and the services threshold from EUR 40,000 to EUR 42,500 with effect from 1 January 2025; Finance Act 2025 left them unchanged, so the same figures apply for 2025 and 2026. Illustration: a web designer established in Ireland, selling services only, whose 2026 sales reach EUR 43,000 by September has exceeded EUR 42,500 and must register; at or under EUR 42,500 she could still elect, but only from a current date. If a client is not registered, test the thresholds before anything else; if they are over, stop and deal with registration first.
- **The threshold test** is "annual turnover" in the **current calendar year or the previous calendar year** (s.6(1)(c), (d)). Revenue counts, excluding VAT: taxable supplies, supplies of immovable goods, certain financial transactions, and insurance and reinsurance. Leave out occasional disposals of business assets (a van, a building), transfers of goods to a non-EU country with no supply, and exempt cross-border supplies of new means of transport.
- **Which threshold:** the goods threshold applies only if at least 90% of turnover is from goods, and not from goods taxed at 13.5% or 23% that the person made wholly or mainly from zero-rated materials (s.6(1)(c)(ii)). Everyone else, including those makers, uses the services threshold (s.6(1)(d)).
- **Connected businesses:** where one person controls others that supply goods of the same class or services of the same nature, the turnover of all of them counts for each (s.6(2)(b)).
- **No threshold** applies to: a principal contractor that must operate Relevant Contracts Tax (RCT) and receives construction services from a subcontractor (Construction services TDM, para 3.1); a person who must self-account on services received from abroad (s.12), including a VAT-exempt business such as a bank, insurer or bookmaker that receives taxable services from abroad for its business (Revenue: received services); and a business not established in Ireland that supplies taxable goods or services to taxable customers in Ireland, unless it uses the EU VAT SME Scheme (Revenue: VAT thresholds).
- **Intra-EU acquisitions:** a person whose acquisitions of goods from other EU States (other than new means of transport and excise goods) exceed, or are likely to exceed, EUR 41,000 in any continuous 12 months must register (s.9(2)).
- **EU VAT SME Scheme** (s.92B, from 1 January 2025): a small business established only in Ireland can use another Member State's exemption, if it stays under that State's threshold and under the EUR 100,000 Union threshold, and registers for the scheme with Revenue.
- **Out of this skill:** VAT groups (s.15), Capital Goods Scheme and property (Part 8 Chapter 2, Part 7), margin schemes and auction schemes, flat-rate farmers (s.86), sea fishers and horse trainers, One-Stop Shop and Import One-Stop Shop returns (Chapters 6 to 8 of Part 9), customs warehousing. Refer these. Partial exemption is covered only far enough to spot it: where exempt supplies are more than incidental, the apportionment needs agreement with Revenue, so refer. Also refer: the option to tax and developers (with the rest of property VAT); qualifying apartments, heat pump systems and other property-linked 9% supplies unless the contract is clearly within Revenue's guidance; construction where the RCT status of the contract or a connection between the parties is unclear (check RCT status on ROS first); and any deliberate under-declaration or Revenue audit notice, before a disclosure is made.

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Standard rate (most goods and services; Revenue's examples: solicitor and consultancy services, furniture, motor vehicles, tyres, batteries) | 23% | 2025 and 2026 | VATCA s.46(1)(a), https://revisedacts.lawreform.ie/eli/2010/act/31/revised/en/html; Revenue current rates, https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx; https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/standard-rate-vat.aspx |
| Reduced rate (Schedule 3 goods and services: hotel and guesthouse lettings, cinema, theatre and museum admissions, amusement parks, open farms, certain printed matter (not books), certain fuels, building services, repair, cleaning and maintenance, tour guides, short-term hire, greyhounds and more) | 13.5% | 2025 and 2026 | VATCA s.46(1)(c) and Sch. 3; https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/reduced-rate-vat.aspx |
| Restaurant and catering services (not alcohol, soft drinks or bottled water), hot take-away food, hot tea and coffee, hairdressing (Sch. 3 paras 3(1), 3(3), 13(3)) | 13.5% from 1 September 2023 to 30 June 2026 (Revenue second reduced rate page: "From 01 September 2023 to 30 June 2026, the reduced rate applies"); **9% from 1 July 2026** | 2026 | https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/second-reduced-rate-vat.aspx; Finance Act 2025 s.71, https://www.irishstatutebook.ie/eli/2025/act/18/section/71/enacted/en/html; VATCA s.46(1)(cb); https://www.revenue.ie/en/vat/vat-on-services/restaurant-catering-and-canteen-services/index.aspx |
| Second reduced rate: periodicals and e-periodicals, sporting facilities (not non-profit), heat pump systems (Sch. 3 paras 7(a), 7A, 12, 12A) | 9% | 2025 and 2026 | VATCA s.46(1)(ca); https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/second-reduced-rate-vat.aspx |
| Electricity, and gas for heating or lighting | 9%, 1 May 2022 to 31 December 2030 | 2026 | VATCA s.46(1)(caa) (Finance Act 2025 s.69, https://www.irishstatutebook.ie/eli/2025/act/18/section/69/enacted/en/html) |
| Qualifying apartments (supply, and construction until completed) | 9%, 26 November 2025 to 31 December 2030 | 2026 | VATCA s.46(1)(cac), Sch. 3 para 9B |
| Certain qualifying apartments (supply only), for late or amended 2025 returns | 9%, 8 October 2025 to 25 November 2025 | 2025 | VATCA s.46(1)(cab), Sch. 3 para 9A |
| Livestock (livestock generally, and horses normally intended for use in making food or for farm production) | 4.8% | 2025 and 2026 | VATCA s.46(1)(d); https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/livestock-rate-vat.aspx |
| Zero rate (exports; intra-EU supplies of goods to registered customers; certain food and drink; certain oral medicines, non-oral medicines and sanitary products; certain books, e-books and audiobooks; certain newspapers and e-newspapers; certain animal feed, fertilisers, and seeds and plants used to produce food; supply and installation of solar panels on private dwellings and recognised schools; clothing and footwear for children under 11; and the other Schedule 2 items) | 0% | 2025 and 2026 | VATCA s.46(1)(b) and Sch. 2; https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/zero-rate-vat.aspx |
| Flat-rate addition charged by unregistered farmers | 4.5% (5.1% in 2025) | 2026 | Revenue current rates table; Finance Act 2025 s.73, https://www.irishstatutebook.ie/eli/2025/act/18/section/73/enacted/en/html (VATCA s.86(1), from 1 January 2026) |
| Services threshold (services, and goods made from zero-rated materials) | EUR 42,500 | 2025 and 2026 | VATCA s.2(1) "services threshold", s.6(1)(d); https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/vat-thresholds.aspx |
| Goods threshold (90% or more of turnover from goods) | EUR 85,000 | 2025 and 2026 | VATCA s.2(1) "goods threshold", s.6(1)(c) |
| Intra-EU acquisitions threshold (continuous 12 months) | EUR 41,000 | 2026 | VATCA s.9(2) |
| EU-wide distance sales and telecoms, broadcasting and electronic services to consumers | EUR 10,000 | 2026 | VATCA s.35(1); Revenue VAT thresholds |
| EU VAT SME Scheme Union threshold | EUR 100,000 | 2026 | VATCA s.92B(1) "Union threshold" |
| Cash (moneys received) basis: turnover limit, any continuous 12 months | EUR 2,000,000 (or 90% of supplies to unregistered customers) | 2026 | VATCA s.80(1); https://www.revenue.ie/en/vat/accounting-for-vat/accounting-for-vat-on-moneys-received/who-can-opt-moneys-received-basis.aspx |
| Four-monthly returns allowed if annual liability is | EUR 3,001 to EUR 14,400 | 2026 | https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx |
| Six-monthly returns allowed if annual liability is | EUR 1 to EUR 3,000 | 2026 | same page |
| VIES goods statement: quarterly allowed if intra-EU goods supplies per quarter (and in each of the last 4 quarters) do not exceed | EUR 50,000 | 2026 | VATCA s.82(1), (5) |
| Qualifying car: share of VAT deductible | 20%, if business use is at least 60% | 2026 | VATCA s.59(1), (2)(d) |
| Interest on late VAT | 0.0274% a day or part of a day | 2026 | VATCA s.114(1); https://www.revenue.ie/en/vat/interest-and-penalties/when-is-interest-applied-by-revenue/index.aspx |
| Fixed penalty (each failure) | EUR 4,000 | 2026 | VATCA s.115(1), (2), (4); https://www.revenue.ie/en/vat/interest-and-penalties/when-are-penalties-payable-to-revenue/fixed-penalties.aspx |

**Which rate applies to a sale** (s.74, s.80(2)(a)): with an invoice, the rate when the invoice is issued (or should have been issued); without one, the rate at the time of supply, or of any advance payment. On the cash basis, the rate when the goods or services were supplied, not when paid. So a function held and invoiced on 20 June 2026 is at 13.5%; the same function on 10 July 2026 is at 9%. With figures: a caterer invoices a business event for EUR 2,000 of food (net) and EUR 500 of wine. Event and invoice on 20 June 2026: food at 13.5% = EUR 270, wine at 23% = EUR 115. Event and invoice on 10 July 2026: food at 9% = EUR 180, wine at 23% = EUR 115. The date of the invoice (or of supply, if there is none) decides the rate, not the date of payment; using the payment date misplaces sales around 1 July 2026. Hotel and guesthouse lettings stay at 13.5%. Revenue's pages say the same: with an invoice, the rate in force when it is issued or should have been issued; without one, the rate on the date of supply or of any advance payment (Revenue: when is VAT due); on the moneys received basis, "apply the VAT rate at the time that the goods or services were supplied", not the later payment date (Revenue: VAT rates on the moneys received basis). For late or amended 2025 returns, catering, hot take-away food and hairdressing were at 13.5% for the whole of 2025.

**Items not listed here** (passenger transport, many specific goods): look them up in Revenue's VAT rates database before charging or claiming.

## The taxable base

**What is taxed.** The amount on which VAT is charged is the total consideration, including all taxes, commissions, costs and charges, but not the VAT itself (s.37). Foreign-currency amounts are converted at the latest Central Bank of Ireland or ECB selling rate when the VAT becomes due, unless Revenue agrees another method (s.37(4)).

**Two-thirds rule** (s.41; Revenue: two-thirds rule). When a service includes movable goods, compare the VAT-exclusive cost of the goods with the VAT-exclusive total price. If the goods exceed two-thirds, the whole job takes the goods rate; if not, the service rate. Revenue's example: a EUR 300 guitar repair with EUR 220 of materials takes 23% on the whole, EUR 69. The rule does not apply to repair of motor vehicles and agricultural machinery, reverse-charge construction, or construction between connected persons.

**Input credit** (s.59). You deduct VAT on goods and services used for taxable supplies or qualifying activities (for example exports of exempt financial services outside the EU), backed by a valid VAT invoice or customs document, claimed through the VAT3. No credit for costs of exempt or non-business activities; costs used for both are apportioned. Refund claims must be made within 4 years after the end of the taxable period (s.99(4)).

**Blocked even for a fully taxable business** (s.60(2)(a)):
- food, drink, accommodation or other personal services for you, your agents or employees, unless part of a taxable supply you make (qualifying conference accommodation is allowed);
- food, drink, accommodation or entertainment that forms part of an advertising service;
- entertainment;
- passenger motor vehicles, except qualifying vehicles, stock-in-trade, and cars used in a car-hire or driving-school business;
- petrol, unless stock-in-trade (diesel is not on the list);
- buying or developing immovable goods used for a purpose other than the business (s.60(2)(a)(iia));
- contract work that consists of handing over goods that are themselves blocked (s.60(2)(a)(vi));
- goods bought under a margin scheme or auction scheme (s.60(3)).

**Qualifying cars** (s.59(1), (2)(d); s.62; Revenue manual on partial recovery for cars). 20% of the VAT on buying, hiring, acquiring or importing a car is deductible if the car is used at least 60% for business, and it was first registered from 1 January 2021 with CO2 under 140g/km (or 2009 to 2020 with CO2 under 156g/km). On a lease, 20% of the VAT on each charge. If a bought car is sold, or its business use falls below 60%, within 2 years, the credit is clawed back by the formula in s.62: all of it within the first 182 days, 75% within the next 182, then 50%, then 25%. Example: EUR 4,000 VAT on a qualifying car gives a credit of EUR 800; if the car is sold after 3 months, the whole EUR 800 is paid back in the period of sale. There is no clawback for a hired or leased car. Revenue reviews business use every 6 months. Vans are not passenger cars.

**Cash (moneys received) basis** (s.80). Revenue may authorise it if turnover has not exceeded and is not likely to exceed EUR 2,000,000 in any continuous 12 months, or if at least 90% of turnover is from supplies to unregistered persons or persons who cannot claim full deduction (retailers, pubs, restaurants). Revenue must authorise it: a new registrant ticks the box on the VAT registration form; a registered business applies in writing to its Revenue office with its name, address and VAT number, a description of the business, the share of taxable turnover from sales to unregistered persons over the previous 12 months (or since trading began, if shorter), an estimate of that share for the next 12 months, and its annual turnover if under EUR 2,000,000. Approval applies from the start of the taxable period in which it is issued, or a later date Revenue gives (Revenue: how to apply for the moneys received basis). Ask the client for the authorisation letter. VAT is then due on money received in the period. It cannot be used for transactions with a connected person, construction services from a subcontractor to a principal contractor, pre-2008 long leases, intra-EU acquisitions or imports (Revenue: who may opt). Money received includes sums lodged to the supplier's account, sums received by an agent (such as a solicitor) on its behalf, Professional Services Withholding Tax and RCT withheld by the customer, sums paid to Revenue under an attachment, and debts settled by set-off (received on the date of the set-off) (Revenue: sums included). Revenue's PSWT example: a EUR 1,230 fee including EUR 230 VAT with EUR 200 PSWT withheld is treated as EUR 1,230 received, with EUR 230 VAT due. Normal invoicing rules still apply. If sales to unregistered persons fall below 90% over four consecutive months, or turnover is likely to pass EUR 2 million, tell Revenue by the end of the following month. If you do not, the authorisation is cancelled from the start of the VAT period in which you should have told Revenue (Revenue: eligibility and cancellation).

**Self-accounted VAT (reverse charge).** The customer, not the supplier, accounts for the VAT in these cases:
- services received from a supplier established outside Ireland where the place of supply is Ireland (s.12; under the general place of supply rule, a service to a business customer is supplied where that customer is established: Revenue, general place of supply rules). Revenue's example: EUR 100,000 of German consultancy gives EUR 23,000 in T1 and, if deductible, EUR 23,000 in T2, with EUR 100,000 in ES2. A US software subscription of EUR 200 a month gives EUR 46 in T1 and EUR 46 in T2 each month, with nothing in ES2;
- goods acquired from other EU States (s.3(d), s.75: VAT due on the 15th of the month after the acquisition, or earlier on the supplier's invoice);
- construction operations supplied by a subcontractor to a principal contractor who must operate RCT, and construction services between connected persons (s.16(3); Construction services TDM);
- imports under postponed accounting (s.53A).
A supplier invoicing from Ireland with Irish VAT is a domestic purchase: claim the VAT in T2; there is no reverse charge.

**Construction under RCT** (Construction services TDM). The reverse charge applies to construction services supplied by a subcontractor to a principal contractor who must operate RCT (public bodies can be principal contractors), and to construction services between connected persons. The subcontractor invoices without VAT, showing everything a VAT invoice shows except the rate and amount, with its own VAT number and the words "VAT on this supply to be accounted for by the principal contractor"; its T1 is nil for those supplies, and it still reclaims its own input VAT in T2. The principal contractor pays the subcontractor without VAT, works out RCT on the VAT-exclusive amount, puts the VAT in T1 for the period of the supply (or of an advance payment) and, if entitled, the same amount in T2 in the same return. Construction services are generally 13.5%; qualifying apartments (construction until completed, from 26 November 2025) and heat pump systems 9%; building materials sold alone and scaffolding 23% (Revenue: construction services page; Construction services TDM). A principal contractor always accounts for VAT on construction services from non-resident subcontractors. A builder working for a private householder, or for a business that is not its principal contractor for RCT, charges VAT normally. Illustration: subcontractor B does EUR 600,000 of building work for A Ltd, which must operate RCT. B's invoice shows no VAT. A Ltd accounts for 13.5% = EUR 81,000 in T1 and claims EUR 81,000 in T2. B puts nothing in T1 for this job and reclaims its own EUR 13,000 of input VAT in T2, so B is due a EUR 13,000 repayment in T4.

**Conservative defaults when evidence is missing.** Unknown VAT status of a purchase: not deductible. Unknown business-use share: no recovery. Unknown status of an EU customer: treat as a consumer and charge Irish VAT. Unknown whether a transaction is in scope: treat it as in scope. Unknown rate on a sale: standard rate until checked. Flag each default to the client.

**Boundary table** (Revenue: completing the VAT3):

| Transaction | Treatment | Boxes |
|---|---|---|
| Software subscription invoiced from another EU State | Self-account at the Irish rate | T1 and T2; value in ES2 |
| Software subscription invoiced from outside the EU | Self-account at the Irish rate | T1 and T2; no ES2 |
| Supplier invoice from an Irish entity showing Irish VAT | Domestic purchase; no reverse charge | T2 only |
| Consultancy sold to a business in another EU State with a valid VAT number | No Irish VAT; VIES statement | ES1 |
| Consultancy sold to a business outside the EU, with proof it is a business | No Irish VAT | Not in T1 |
| Goods bought from an EU supplier | Self-account | T1 and T2; value in E2 |
| Goods sold to an EU business meeting all five zero-rate conditions | 0%; VIES statement | E1 |
| Import from Great Britain under postponed accounting | Self-account | T1 and T2; PA1 |
| Subcontractor invoice to you as RCT principal | Self-account, usually at 13.5% | T1 and T2 |
| Restaurant meal, client entertainment, hotel stay | Blocked (except qualifying conference accommodation) | None |
| Petrol | Blocked unless stock-in-trade | None |
| Qualifying car bought or leased (not stock, car-hire or driving-school use) | 20% of the VAT, if all conditions are met | T2 (part) |
| Car held as stock-in-trade, or used in a car-hire or driving-school business | Separate rules in Revenue's manual "Recovery of VAT on Motor Vehicles"; refer if unsure | T2 as that manual allows |
| Bank charges, interest, insurance, wages, PRSI, PAYE, tax payments, transfers between own accounts | No VAT; exclude | None |
| Commercial rent with VAT on the invoice | Domestic purchase | T2 |
| Residential rent | No VAT; exclude | None |

## Deadlines and filing

**Taxable period.** Two months, starting 1 January, 1 March, 1 May, 1 July, 1 September and 1 November (s.2(1)). The Collector-General may authorise longer periods, up to 12 months (s.77): four-monthly if the annual liability is EUR 3,001 to EUR 14,400, six-monthly if EUR 1 to EUR 3,000. Monthly returns are allowed for businesses usually in repayment. Check the period ROS shows for the client.

**VAT3 return and payment** (s.76(1)). File and pay within 9 days after the 10th of the month after the period ends, that is by the **19th** (Revenue's 2026 calendar for tax professionals lists the 19th). Revenue extends this to the **23rd** for those who file on ROS (Revenue: when VAT becomes payable); the RTD manual describes the 23rd as the date for those who pay and file on ROS. Interest runs from the date the tax became payable under s.76 (s.114(1)), so this skill counts days late from the 19th. For 2026 two-monthly periods on ROS: January to February by 23 March; March to April by 23 May; May to June by 23 July; July to August by 23 September; September to October by 23 November; November to December by 23 January 2027. File a return even when nothing is due, with zero (never "nil") in T1 to T4. Payment is made through ROS or myAccount (Revenue: how do you pay VAT).

**VAT3 boxes** (Revenue: completing the VAT3):

| Box | What goes in it |
|---|---|
| T1 VAT on sales | VAT on your supplies, plus self-accounted VAT on EU acquisitions, imports under postponed accounting and services received from abroad |
| T2 VAT on purchases | Deductible VAT on costs, including the deductible part of the self-accounted items and the flat-rate addition |
| T3 VAT payable | T1 minus T2, when T1 is greater |
| T4 VAT repayable | T2 minus T1, when T2 is greater |
| E1 | Value of goods sent to customers in other EU States |
| E2 | Value of goods received from suppliers in other EU States |
| ES1 | Value of services supplied to customers in other EU States |
| ES2 | Value of services received from suppliers in other EU States (not non-EU) |
| PA1 | Customs value plus customs duty of goods imported under postponed accounting |

Credit notes issued or received adjust T1 and T2.

**Direct debit and annual returns** (s.77(5), s.114(3)). The Collector-General may let a trader pay an agreed schedule by monthly direct debit and file one return for the accounting period. If the balance due with that return is more than 20% of the year's liability, interest on it runs from 6 months before the return's due date.

**Return of Trading Details (RTD)** (Revenue TDM, VAT RTD, updated February 2026). Every registered person files one a year, from the ROS inbox with the final VAT3 of the year, by the **23rd of the month after the month in which the income tax or corporation tax accounting period ends** (19 days for those exempt from ROS). An accounting year to 31 August means the RTD is due by 23 September; the RTD for a 31 December 2025 year end was due by 23 January 2026. It shows net-of-VAT values by rate for: (1) supplies, including exempt, EU and export sales and self-accounted services; (2) EU acquisitions and postponed-accounting imports (the items in E2, ES2 and PA1); (3) purchases for resale; (4) other deductible purchases (overheads). Items in section 2 also go in section 3 or 4: EUR 5,000 of German stock bought for resale appears under EU acquisitions and again under purchases for resale. No negative figures; OSS sales are left out. While the previous year's RTD is outstanding, refunds under any taxhead are withheld, and failing to file it is a EUR 4,000 fixed penalty.

**VIES statements.** Goods supplied to registered customers in other EU States: a statement for each month by the 23rd of the following month (s.82(3)); quarterly by the 23rd after the quarter if supplies do not exceed EUR 50,000 in the quarter or any of the previous 4 quarters (s.82(5)). Services where the EU customer pays the VAT: quarterly by the 23rd after the quarter, or monthly by election (s.83(3), (4)). A nil statement is needed for a period with no supplies if one was required for an earlier period.

**Repayments** go to a bank account. Revenue may withhold them while returns are outstanding and offset them against other tax owed (Revenue: repayment of VAT).

**Records** must be kept for 6 years from the date of the latest transaction they relate to (s.84(3)), and longer while a Revenue inquiry, a claim or an appeal on the matter is still open (s.84(4)); Revenue puts it as "six years or until the matter at issue is finalised" (Revenue: how long to keep records).

**Method, in order.** (1) Confirm registration, period and basis; if the client is not registered, test the thresholds first and, if they are over, stop and deal with registration. (2) Collect sales invoices, credit notes, purchase invoices, customs documents and bank statements. (3) Classify every sale by rate and place of supply, using the invoice date for the rate. (4) Find every reverse-charge item and put its VAT in T1 and, if deductible, T2. (5) Test each purchase for input credit and remove blocked items. (6) Complete T1 to T4, E1, E2, ES1, ES2 and PA1. (7) File and pay on ROS by the 23rd. (8) At the year end, file the RTD. What breaks when the order is wrong: classifying before checking the basis puts a cash-basis client's sales in the wrong period; skipping step 4 understates T1 and leaves T2 unclaimed, an error even when the net is nil; using the payment date for the rate misplaces sales around 1 July 2026.

**Before filing, check:**
- Registration, period and basis confirmed; cash-basis authorisation on file if used.
- Every sale has a rate, or a zero, exempt or outside-scope reason, using the right date for the rate (1 July 2026 changes checked).
- Every foreign purchase checked for self-accounting; T1 and T2 both carry the self-accounted VAT.
- EU customer VAT numbers checked on VIES; E1 and ES1 match the VIES statement; E2, ES2 and PA1 entered.
- Every T2 amount backed by a valid invoice or customs document; blocked items removed; car claims limited to 20% and the conditions recorded.
- Construction invoices checked for RCT status; principal-contractor reverse charge in T1 and T2.
- T3 or T4 equals the difference between T1 and T2; zeros, not "nil", on an empty return.
- Filed and paid on ROS by the 23rd; RTD diary date set for the 23rd of the month after the year end.
- Records kept for 6 years or until the matter is finalised; defaults and open questions listed for the client.

### How to file the VAT3 on ROS and pay, step by step

**What you need first:** ROS access for the business or its agent, your VAT number, the taxable period ROS shows, the sales and purchase records for the period, customs documents for any postponed accounting, and the amount you will pay with the return.

1. **Check the period and date.** Two-monthly by default, or the four-monthly, six-monthly or monthly period the Collector-General authorised. File and pay by the 19th of the month after the period, or the 23rd on ROS ([Revenue: when VAT becomes payable](https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx), read 2026-10-31).
2. **Work out the boxes:** T1, T2, then T3 or T4, then E1, E2, ES1, ES2 and PA1, as in the table above. With nothing payable or repayable, enter zero at T1 to T4; never write "nil" ([Revenue: completing the VAT3](https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/completing-vat3-return.aspx), read 2026-10-31).
3. **Open the form on ROS.** Log in, then use "Complete a Form On-Line" under "File A Return", and choose the VAT3 and its period. That is the ROS path Revenue prints for a VIES return; the VAT3 is on the same ROS list of returns ([VIES Traders Manual, Appendix 1](https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/vat-information-exchange-system-VIES/vies-traders-manual.pdf), read 2026-10-31).
4. **Enter the payment and submit.** ROS takes payment by ROS Debit Instruction. Debit or credit card works only for customers of Revenue's Personal and Business Divisions, by Visa or Mastercard, and Revenue no longer accepts commercial credit or debit cards. myAccount is also a payment channel ([Agent's Guide to the Collector-General, October 2026](https://www.revenue.ie/en/tax-professionals/tdm/collection/agents-guide/agents-guide-to-collector-general.pdf), read 2026-10-31; [Revenue: how do you pay VAT](https://www.revenue.ie/en/vat/accounting-for-vat/how-do-you-pay-vat/index.aspx), read 2026-10-31). Use "Sign & Submit" with your password; ROS then issues an acknowledgement ([VIES Traders Manual, Appendix 1](https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/vat-information-exchange-system-VIES/vies-traders-manual.pdf), read 2026-10-31).
5. **File VIES and diary the RTD.** E1 and ES1 must match the VIES statement. The RTD is due by the 23rd of the month after the accounting period ends, as set out above.
6. **If T4 shows a repayment,** it goes to a bank account. Revenue may hold it while returns are outstanding and offset it against tax owed ([Revenue: repayment of VAT](https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/vat-repayment.aspx), read 2026-10-31). Electronic repayments go to the bank account you nominated ([Agent's Guide to the Collector-General](https://www.revenue.ie/en/tax-professionals/tdm/collection/agents-guide/agents-guide-to-collector-general.pdf), read 2026-10-31).
7. **To correct a filed VAT3:**
   - Net underpayment under EUR 6,000, for a two-monthly, quarterly or half-yearly filer self-correcting: put it as an adjustment on the next corresponding VAT3 following the one with the error. No notice to Revenue and no interest ([Code of Practice for Revenue Compliance Interventions](https://www.revenue.ie/en/tax-professionals/documents/code-of-practice-revenue-compliance-interventions.pdf), read 2026-10-31).
   - Otherwise, wait up to 3 working days for the VAT3 to process, proceed as if filing a new VAT3, and click "Additional" to list the periods you can amend ([ROS help: amending a return](https://www.revenue.ie/en/online-services/services/ros/ros-help/something-is-not-working/issues-completing-and-submitting-returns/unable-to-amend-a-return.aspx), read 2026-10-31).
   - A **supplementary** return adds a liability to the original, and the two together give the right position. An **amended** return replaces the original, for a liability calculated wrongly ([Agent's Guide to the Collector-General](https://www.revenue.ie/en/tax-professionals/tdm/collection/agents-guide/agents-guide-to-collector-general.pdf), read 2026-10-31).

**Stop and get a professional when:** the error is deliberate or Revenue has opened an intervention; the client is in a VAT group; or the return involves property, the Capital Goods Scheme, margin schemes or OSS, which this skill refers.

## Penalties and interest

**Interest** (s.114). Simple interest at **0.0274% for each day or part of a day** from the date the VAT became payable until paid. The same rate applies to a refund that was not properly due, from the date it was paid. On an assessment, Revenue charges interest from the date the original return was due. Illustration: EUR 10,000 of VAT paid 30 days late carries 10,000 × 0.0274% × 30 = EUR 82.20.

**Fixed penalties of EUR 4,000** (s.115; Revenue: fixed penalties) include: failure to register; failure to charge and pay over VAT; failure to keep proper records; failure to meet invoicing rules; failure to file a VAT return; failure to file an RTD; failure to file a VIES statement; issuing a VAT invoice when not registered. Where a company commits the failure, the secretary is liable to a separate EUR 4,000 (s.115(4)).

**Tax-geared penalties** (s.116), as a share of the VAT underpaid or over-claimed:

| Behaviour | No cooperation | Full cooperation | Plus prompted qualifying disclosure | Plus unprompted qualifying disclosure |
|---|---|---|---|---|
| Deliberate | 100% | 75% | 50% | 10% |
| Careless, difference over 15% of the VAT properly payable | 40% | 30% | 20% | 5% |
| Careless, difference 15% or less | 20% | 15% | 10% | 3% |

A second qualifying disclosure within 5 years raises the reduced rates (s.116(13)). Using an incorrect invoice, VAT number, credit note or record carries EUR 3,000 if careless and EUR 5,000 if deliberate (s.116(8)). A company secretary faces a separate EUR 1,500 penalty, EUR 3,000 for deliberate behaviour (s.116(17)). A qualifying disclosure must be in writing, signed, with a declaration that it is complete, and paid with the tax and the interest. A prompted disclosure is one made after Revenue notifies the date an audit or inquiry will start and before it starts; once an inquiry has started and the person has been contacted, a disclosure no longer qualifies (s.116(1), (15)). An honest error that comes to light and is not fixed without unreasonable delay is treated as deliberate (s.116(9)). Revenue's tax-geared penalties page confirms the EUR 1,500 and EUR 3,000 secretary penalties and refers to the Code of Practice for Revenue Compliance Interventions for the disclosure rules.

## Cross-border points

- **Services sold to EU businesses.** No Irish VAT. Check the customer's VAT number on VIES, show it on the invoice, state that the reverse charge applies, and report the value in ES1 and on the VIES statement. If you treat a consumer as a business, you owe the VAT (Revenue: supplying services to business customers abroad).
- **Goods sold to EU businesses** (Revenue: intra-Community supplies). 0% only if all five conditions are met: the customer is registered in another Member State; you hold its VAT number with country prefix; both numbers are on the invoice; the goods leave Ireland; and correct VIES statements are filed. Otherwise charge Irish VAT. Value in E1.
- **Sales to EU consumers.** Irish VAT applies unless your EU-wide distance sales of goods and telecoms, broadcasting and electronic services exceed EUR 10,000 in the current or previous calendar year (s.35), or you opted for taxation in the customer's State. Above that, the customer's State's VAT applies, usually through the One-Stop Shop (referred).
- **Services bought from abroad.** Self-account at the Irish rate (s.12). Give your VAT number to EU suppliers so they do not charge their own VAT. Non-EU services go in T1 and T2 but not ES2.
- **Goods from other EU States.** Self-account in T1, reclaim in T2 if deductible, value in E2. Revenue's example: EUR 5,000 of German stock at 23% gives EUR 1,150 in T1 and T2.
- **Imports, including from Great Britain** (Postponed accounting TDM). Goods from outside the EU, including Great Britain, are imports. Under postponed accounting the VAT goes in T1 and T2 and the customs value plus duty in PA1; otherwise VAT is paid at entry and reclaimed in T2 with the customs document. Goods moving between Ireland and Northern Ireland stay inside the EU VAT regime; services do not.
- **Non-established suppliers** making supplies to taxable customers in Ireland register whatever their turnover (Revenue: VAT thresholds), unless the customer self-accounts.

## Worked examples

### Example 1: consultancy company, September to October 2026

Bray Advisory Ltd, registered, on the invoice basis, files two-monthly on ROS. In September and October 2026 it invoices Irish clients EUR 60,000 net at 23%: output VAT EUR 13,800. It invoices EUR 20,000 to a company in Germany that gave a valid VAT number: no Irish VAT, EUR 20,000 in ES1 and on the quarterly VIES statement. It pays a US software company EUR 1,000, with no VAT charged. The supplier is outside Ireland and Bray is a business, so Bray self-accounts at 23%: EUR 230 in T1 and EUR 230 in T2 (not in ES2, as the supplier is outside the EU). Its Irish purchase invoices carry EUR 2,100 of deductible VAT, after removing a client lunch (blocked).

T1 = 13,800 + 230 = EUR 14,030. T2 = 2,100 + 230 = EUR 2,330. T3 = EUR 11,700, due by 19 November 2026 (23 November on ROS). If Bray misses the ROS date and pays on 29 November, interest runs from 19 November, the date the tax became payable (s.76(1), s.114(1)): 11,700 × 0.0274% × 10 days = EUR 32.06.

```oa-check
name: Bray Advisory Ltd, Sep-Oct 2026 VAT3 with a reverse-charged US service, paid 10 days after 19 November
inputs:
  irish_sales: 60000
  eu_b2b_services: 20000
  us_software: 1000
  domestic_input_vat: 2100
  days_late: 10
steps:
  - output_vat: irish_sales * 23 / 100
  - reverse_charge_vat: us_software * 23 / 100
  - t1: output_vat + reverse_charge_vat
  - t2: domestic_input_vat + reverse_charge_vat
  - t3: t1 - t2
  - es1: eu_b2b_services
  - interest: round(t3 * 0.0274 / 100 * days_late, 2)
expected:
  output_vat: 13800
  reverse_charge_vat: 230
  t1: 14030
  t2: 2330
  t3: 11700
  es1: 20000
  interest: 32.06
```

### Example 2: restaurant after the 1 July 2026 rate change, with a careless error

The Harbour Kitchen Ltd runs a restaurant. In July and August 2026 it sells food for EUR 90,000 net and drinks (alcohol and soft drinks) for EUR 30,000 net. From 1 July 2026 the food is at 9% (Finance Act 2025 s.71); alcohol and soft drinks stay at 23%. Correct output VAT: 8,100 + 6,900 = EUR 15,000. Deductible input VAT is EUR 4,000, so the correct T3 is EUR 11,000, due by 19 September 2026 (23 September on ROS).

The till was set up wrongly and put the drinks at 9% too. The return showed EUR 10,800 of output VAT and T3 of EUR 6,800, which was paid on time. The VAT short is 30,000 × (23% − 9%) = EUR 4,200, which is 38% of the EUR 11,000 properly payable: over 15%. Revenue writes to say a compliance intervention will start on a set date. Before that date, on 23 November 2026, the company makes a prompted qualifying disclosure in writing and pays the EUR 4,200 with interest, and then cooperates fully. The careless penalty is 20% of EUR 4,200 = EUR 840 (s.116(7)(b)(I)(B)). Interest runs from 19 September, when the tax became payable (s.114(1)): 65 days to 23 November, so 4,200 × 0.0274% × 65 = EUR 74.80.

```oa-check
name: Harbour Kitchen Ltd, Jul-Aug 2026, drinks wrongly at 9%, prompted disclosure, interest from 19 September
inputs:
  food: 90000
  drinks: 30000
  input_vat: 4000
  days_late: 65
steps:
  - food_vat: food * 9 / 100
  - drinks_vat: drinks * 23 / 100
  - correct_t3: food_vat + drinks_vat - input_vat
  - declared_t3: (food + drinks) * 9 / 100 - input_vat
  - shortfall: correct_t3 - declared_t3
  - share_of_liability: round(shortfall / correct_t3, 4)
  - penalty: shortfall * 20 / 100
  - interest: round(shortfall * 0.0274 / 100 * days_late, 2)
expected:
  food_vat: 8100
  drinks_vat: 6900
  correct_t3: 11000
  declared_t3: 6800
  shortfall: 4200
  share_of_liability: 0.3818
  penalty: 840
  interest: 74.80
```

### Example 3: which should I use, invoice basis or moneys received basis?

An Irish consultancy with EUR 600,000 of annual turnover sells to businesses at 23%. In a two-month period it invoices EUR 50,000 net and is paid EUR 30,000 net of that in the period. Turnover is under EUR 2,000,000, so it can ask Revenue to authorise the moneys received basis ([Revenue: who may opt](https://www.revenue.ie/en/vat/accounting-for-vat/accounting-for-vat-on-moneys-received/who-can-opt-moneys-received-basis.aspx), read 2026-10-31).

- Invoice basis: T1 sales VAT is 50,000 x 23% = EUR 11,500.
- Moneys received basis: T1 sales VAT is 30,000 x 23% = EUR 6,900.
- The deciding figure is net sales unpaid at the period end. Here EUR 20,000 unpaid defers EUR 4,600 to the period the money arrives. It is timing only, not a saving.
- If customers pay at the point of sale, as in a shop or restaurant, nothing is unpaid and the basis changes nothing.
- It is not available if turnover is over EUR 2,000,000 and under 90% of supplies go to customers who cannot claim full deduction. It also cannot cover connected-person sales or the other excluded items listed under the cash basis above.

```oa-check
name: Invoice basis against moneys received basis, two-month period
inputs:
  invoiced: 50000
  received: 30000
  rate: 0.23
steps:
  - t1_invoice: invoiced * rate
  - t1_cash: received * rate
  - deferred: t1_invoice - t1_cash
expected:
  t1_invoice: 11500
  t1_cash: 6900
  deferred: 4600
```

## Ask the client first

1. **Registration and turnover.** Are you registered, from what date, and what is your VAT number? Which period does ROS show (two-monthly, four-monthly, six-monthly or monthly), and which basis (invoice, or Revenue-authorised cash basis: ask for the authorisation letter)? If not registered: turnover in 2025 and so far in 2026, and is it goods, services or both?
2. **What you sell.** Any catering, hot food, hairdressing, hotel, construction, energy or livestock supplies, or exempt sales (finance, insurance, medical, education, residential letting)? If exempt sales, how much? Did any sale straddle 1 July 2026?
3. **Who you sell to and where.** Do EU customers give you a VAT number? Do you sell goods abroad or to EU consumers online?
4. **What you buy from abroad.** Software, advertising, consultants, stock from the EU, imports from Great Britain or elsewhere.
5. **Construction.** Are you a principal contractor operating RCT, a subcontractor, or both? Are any customers or suppliers connected to you?
6. **Cars and open returns.** Any business car (first registration date, CO2, business use)? Is any VAT3, VIES statement or RTD outstanding, and when does your accounting year end?

## Sources

| Source | URL | Read on |
|---|---|---|
| Value-Added Tax Consolidation Act 2010, revised to 1 August 2026 (Law Reform Commission): ss.2, 6, 9, 12, 16, 35, 37, 41, 46, 53A, 59, 60, 62, 74, 75, 76, 77, 80, 82, 83, 84, 92B, 99, 114, 115, 116; Schs. 2 and 3 | https://revisedacts.lawreform.ie/eli/2010/act/31/revised/en/html | 2026-10-24 |
| Finance Act 2025, Part 3 (ss.67 to 77), in particular s.68 (threshold tests), s.69 (energy to 2030), s.71 (9% from 1 July 2026), s.73 (flat-rate addition), s.76 (fixed penalties for payment service providers; no change for other traders) | https://www.irishstatutebook.ie/eli/2025/act/18/enacted/en/html | 2026-10-24 |
| Finance Act 2025, s.71 | https://www.irishstatutebook.ie/eli/2025/act/18/section/71/enacted/en/html | 2026-10-24 |
| Finance Act 2025, s.69 (electricity and gas at 9% to 31 December 2030) | https://www.irishstatutebook.ie/eli/2025/act/18/section/69/enacted/en/html | 2026-10-30 |
| Finance Act 2025, s.73 (flat-rate addition 4.5% from 1 January 2026) | https://www.irishstatutebook.ie/eli/2025/act/18/section/73/enacted/en/html | 2026-10-30 |
| Finance Act 2024, s.78 (goods threshold EUR 80,000 to EUR 85,000 and services threshold EUR 40,000 to EUR 42,500 from 1 January 2025) | https://www.irishstatutebook.ie/eli/2024/act/43/section/78/enacted/en/html | 2026-10-30 |
| Revenue, VAT home page | https://www.revenue.ie/en/vat/index.aspx | 2026-10-30 |
| Revenue, standard rate (examples) | https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/standard-rate-vat.aspx | 2026-10-30 |
| Revenue, zero rate (examples) | https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/zero-rate-vat.aspx | 2026-10-30 |
| Revenue, livestock rate | https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/livestock-rate-vat.aspx | 2026-10-30 |
| Revenue, restaurant, catering and canteen services (second reduced rate from 1 July 2026) | https://www.revenue.ie/en/vat/vat-on-services/restaurant-catering-and-canteen-services/index.aspx | 2026-10-30 |
| Revenue, when is VAT due (rate by invoice or supply date) | https://www.revenue.ie/en/vat/accounting-for-vat/when-is-vat-due/index.aspx | 2026-10-30 |
| Revenue, VAT rates on the moneys received basis | https://www.revenue.ie/en/vat/accounting-for-vat/accounting-for-vat-on-moneys-received/vat-rates-moneys-received-basis.aspx | 2026-10-30 |
| Revenue, how to apply for the moneys received basis | https://www.revenue.ie/en/vat/accounting-for-vat/accounting-for-vat-on-moneys-received/how-apply-moneys-received-basis.aspx | 2026-10-30 |
| Revenue, how do you pay VAT (ROS and myAccount) | https://www.revenue.ie/en/vat/accounting-for-vat/how-do-you-pay-vat/index.aspx | 2026-10-30 |
| Revenue, general place of supply rules for services | https://www.revenue.ie/en/vat/vat-on-services/when-is-vat-charged-on-services/general-place-of-supply-rules-for-services.aspx | 2026-10-30 |
| Revenue, construction services (reduced rate; qualifying apartments from 26 November 2025) | https://www.revenue.ie/en/vat/vat-on-property-and-construction/construction-fixtures-fittings-solar-panels/construction-services.aspx | 2026-10-30 |
| Revenue, tax-geared penalties | https://www.revenue.ie/en/vat/interest-and-penalties/when-are-penalties-payable-to-revenue/tax-penalties.aspx | 2026-10-30 |
| Revenue, Code of Practice for Revenue Compliance Interventions | https://www.revenue.ie/en/tax-professionals/documents/code-of-practice-revenue-compliance-interventions.pdf | 2026-10-30 |
| Revenue, how long to keep VAT records | https://www.revenue.ie/en/vat/vat-records-invoices-credit-notes/vat-records-to-be-kept/how-long-keep-records.aspx | 2026-10-30 |
| Revenue, current VAT rates (2023 to 2026) | https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx | 2026-10-24 |
| Revenue, second reduced rate (published 1 July 2026) | https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/second-reduced-rate-vat.aspx | 2026-10-24 |
| Revenue, reduced rate (published 1 July 2026) | https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/reduced-rate-vat.aspx | 2026-10-24 |
| Revenue, VAT thresholds (published 6 May 2026) | https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/vat-thresholds.aspx | 2026-10-24 |
| Revenue, electing to register | https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/elect-register-vat.aspx | 2026-10-24 |
| Revenue, EU VAT SME Scheme | https://www.revenue.ie/en/vat/vat-registration/eu-vat-sme-scheme/index.aspx | 2026-10-24 |
| Revenue, when VAT becomes payable (19th, 23rd on ROS; period options) | https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx | 2026-10-24 |
| Revenue, completing the VAT3 (published 28 July 2026) | https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/completing-vat3-return.aspx | 2026-10-24 |
| Revenue, repayment of VAT | https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/vat-repayment.aspx | 2026-10-24 |
| Revenue, who may opt for the moneys received basis (published 6 October 2026) | https://www.revenue.ie/en/vat/accounting-for-vat/accounting-for-vat-on-moneys-received/who-can-opt-moneys-received-basis.aspx | 2026-10-24 |
| Revenue, sums included in the moneys received basis | https://www.revenue.ie/en/vat/accounting-for-vat/accounting-for-vat-on-moneys-received/sums-included-money-received-basis.aspx | 2026-10-24 |
| Revenue, moneys received basis eligibility and cancellation | https://www.revenue.ie/en/vat/accounting-for-vat/accounting-for-vat-on-moneys-received/vat-moneys-received-basis-eligibility-cancellation.aspx | 2026-10-24 |
| Revenue, who can reclaim VAT | https://www.revenue.ie/en/vat/reclaiming-vat/who-can-reclaim-vat.aspx | 2026-10-24 |
| Revenue, two-thirds rule | https://www.revenue.ie/en/vat/vat-on-services/two-thirds-rule/index.aspx | 2026-10-24 |
| Revenue, received services | https://www.revenue.ie/en/vat/vat-on-services/exceptions-general-place-supply-rules-services/received-services/index.aspx | 2026-10-24 |
| Revenue, supplying services to business customers abroad | https://www.revenue.ie/en/vat/vat-on-services/when-is-vat-charged-on-services/vat-obligations-of-Irish-traders-supplying-services-to-business-customers-abroad.aspx | 2026-10-24 |
| Revenue, supplies of goods to businesses in the EU | https://www.revenue.ie/en/vat/goods-and-services-to-and-from-abroad/intracommunity-supplies/supplies-of-goods-to-businesses-in-the-european-union-eu.aspx | 2026-10-24 |
| Revenue, self-accounting on EU acquisitions | https://www.revenue.ie/en/vat/goods-and-services-to-and-from-abroad/acquisitions-from-other-eu-member-states/self-accounting-for-vat.aspx | 2026-10-24 |
| Revenue, calendar of key dates for tax professionals, 2026 (VAT3 and RTD on the 19th) | https://www.revenue.ie/en/tax-professionals/calendar/index.aspx | 2026-10-24 |
| Revenue, interest (published 13 October 2026) | https://www.revenue.ie/en/vat/interest-and-penalties/when-is-interest-applied-by-revenue/index.aspx | 2026-10-24 |
| Revenue, fixed penalties (published 20 April 2026) | https://www.revenue.ie/en/vat/interest-and-penalties/when-are-penalties-payable-to-revenue/fixed-penalties.aspx | 2026-10-24 |
| Tax and Duty Manual, VAT Return of Trading Details (updated February 2026) | https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part09-obligations-accountable-persons/return/VAT-RTD-S76.pdf | 2026-10-24 |
| Tax and Duty Manual, VAT treatment of construction services (reviewed August 2026) | https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part11-immovable-goods/construction-services/construction-servcies.pdf | 2026-10-24 |
| Tax and Duty Manual, partial recovery of VAT on qualifying passenger motor vehicles (reviewed December 2024) | https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Goods/partial-recovery-of-VAT-on-qualifying-passenger-motor-vehicles.pdf | 2026-10-24 |
| Tax and Duty Manual, postponed accounting | https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part07-provisions-relating-to-imports-exports/postponed-accounting.pdf | 2026-10-24 |
| Revenue, when VAT becomes payable | https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx | 2026-10-31 |
| Revenue, completing the VAT3 (published 28 July 2026) | https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/completing-vat3-return.aspx | 2026-10-31 |
| Revenue, how do you pay VAT | https://www.revenue.ie/en/vat/accounting-for-vat/how-do-you-pay-vat/index.aspx | 2026-10-31 |
| Tax and Duty Manual, Agent's Guide to the Collector-General's Division (updated October 2026) | https://www.revenue.ie/en/tax-professionals/tdm/collection/agents-guide/agents-guide-to-collector-general.pdf | 2026-10-31 |
| Tax and Duty Manual, VIES Traders Manual, Appendix 1 (ROS screens) | https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/vat-information-exchange-system-VIES/vies-traders-manual.pdf | 2026-10-31 |
| Revenue, ROS help, unable to amend a return | https://www.revenue.ie/en/online-services/services/ros/ros-help/something-is-not-working/issues-completing-and-submitting-returns/unable-to-amend-a-return.aspx | 2026-10-31 |
| Revenue, Code of Practice for Revenue Compliance Interventions (self-correction under EUR 6,000) | https://www.revenue.ie/en/tax-professionals/documents/code-of-practice-revenue-compliance-interventions.pdf | 2026-10-31 |
| Revenue, repayment of VAT | https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/vat-repayment.aspx | 2026-10-31 |
| Revenue, who may opt for the moneys received basis | https://www.revenue.ie/en/vat/accounting-for-vat/accounting-for-vat-on-moneys-received/who-can-opt-moneys-received-basis.aspx | 2026-10-31 |

Not yet confirmed: whether Revenue, in practice, charges interest only from the 23rd for a ROS filer who pays late (this skill follows s.76(1) and s.114(1) and counts from the 19th); the tax point for services received from abroad (the old version said the earliest of invoice, payment or the 15th of the month after the service; s.74 does not say this and the rule was not found in the law read); the legal basis for the ROS extension to the 23rd (read on Revenue's page only, not in the Taxes Consolidation Act); the monthly-return option for repayment traders (Revenue practice, no figure in s.77); the item-by-item lists of Schedules 2 and 3 beyond the paragraphs named above; the VIES statement threshold set by regulations for annual statements under s.82(4); any VAT changes in Finance Bill 2026 (Budget 2027), not enacted on 2026-10-24 and not read; the EU-goods and RTD treatment of One-Stop Shop sales beyond leaving them out of the RTD. How-to: Revenue publishes no step-by-step VAT3 screen guide that could be opened; step 3 and the Sign & Submit wording come from the VIES appendix, so the exact VAT3 screen labels are not confirmed. Revenue's "ways to make an online payment" page returned 404. Example 3 compares T1 only; whether T2 timing changes on the moneys received basis was not read.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ie-vat-return` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ie-vat-return. If neither is available, confirm every figure against the official source pages cited above before relying on it.