VAT Returns

Ireland VAT Dublin

After a successful registration for Irish VAT you will be obligated to file VAT returns. Unlike any other EU country, Ireland require VAT returns filing bi-monthly requiring 6 return filings every year.

Payment of VAT is required to be paid by monthly direct debit which allows business to extend their payment deadline from the 19th to the 23rd of the month for VAT payments. In this case only a single end-of-year annual return is required.

In addition, all businesses are required to complete an annual Return of Trading Details (RTD) form detailing all of their purchases and sales by VAT rate for the year

What VAT can be deducted in Ireland?

Input VAT can also be deducted in the VAT return and offset against your output VAT. Depending on your situation you may be entitled to a refund but supporting documentation will need to be provided. Most purchases accruing VAT can be deducted in Ireland but the following cannot be deducted;

  • Entertainment expenses
  • Petrol purchases or imports (other than as stock-in-trade)
  • Certain motor vehicles
  • Food, drink and accommodation expenditure

What are the Irish VAT reporting deadlines?

Irish VAT returns are due by the 19th of the month following the reporting periods end.

Return Type Frequency Deadline
VAT Return Monthly 19th of the month
  Bi-monthly 19th of the month
  Four-monthly 19th of the month
  Bi-annual 19th of the month
  Yearly 23rd of the month
EC Sales List Monthly 23rd of the month
  Bi-monthly 23rd of the month
  Quarterly 23rd of the month
  Yearly 23rd of the month
Intrastat Monthly 23rd of the month

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