Irish VAT Returns

Irish VAT Returns

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 TypeFrequencyDeadline
VAT ReturnMonthly19th of the month
 Bi-monthly19th of the month
 Four-monthly19th of the month
 Bi-annual19th of the month
 Yearly23rd of the month
EC Sales ListMonthly23rd of the month
 Bi-monthly23rd of the month
 Quarterly23rd of the month
 Yearly23rd of the month
IntrastatMonthly23rd of the month