VAT3 Return Calculator Ireland

The VAT3 is the standard VAT return form filed by VAT-registered businesses in Ireland through ROS (Revenue Online Service). It reports your output VAT (T1), input VAT (T2), net payable or refundable amount (T3/T4), and intra-EU trade figures (E1/E2). Filing frequency is typically bi-monthly, but can be four-monthly, six-monthly, or annual depending on your turnover.

The calculator uses the current Irish VAT rates:

• 23% Standard rate — most goods and services
• 13.5% Reduced rate — construction, certain fuels, cleaning services
• 9% Second reduced rate — gas & electricity, newspapers, sporting facilities
• 4.8% Livestock rate — live cattle, sheep, pigs, horses
• 0% Zero rate — exports, basic food, children’s clothing, books

When you receive services from a business outside Ireland or buy goods from another EU country, you must self-account for Irish VAT. The VAT is added to both T1 (output) and T2 (input), so the net effect is €0 — but you must include both sides on your VAT3 return. Not doing so makes your return incorrect and may trigger a Revenue query.

The filing deadline is the 23rd of the month following the end of your VAT period when filing via ROS. For example, the Jan-Feb period is due by 23 March. For Nov-Dec periods, the deadline is 23 January of the following year. The calculator automatically shows your filing deadline based on the period and frequency you select.

You cannot claim VAT on: petrol (diesel IS deductible), entertainment and client meals, food and drink for personal consumption, passenger motor vehicle purchase or hire (unless you’re a motor dealer), and personal expenditure. For passenger vehicle leasing, only 80% of the VAT is deductible. Do not include blocked VAT amounts in your T2 figures.

If your input VAT exceeds your output VAT, you are due a refund (T4). This is normal for exporters or during periods with significant capital purchases. File your return on ROS as normal — Revenue will process the refund. Large refund claims (over €10,000) may be subject to verification before payment.

Yes. Even if you had no sales or purchases during the period, you must file a nil VAT3 return on ROS. Log in, select the period, enter zeros, and submit. Failure to file nil returns can result in penalties and estimated assessments from Revenue.

E1 reports the VAT-exclusive value of goods you dispatched from Ireland to customers in other EU countries (intra-Community supplies). E2 reports goods you received into Ireland from other EU countries (intra-Community acquisitions). Only physical goods are included — not services. If your EU trade exceeds the Intrastat thresholds (€635,000 dispatches or €500,000 arrivals), you may also need to file monthly Intrastat returns with the CSO.