VAT Return
Filing Service

VAT returns (VAT3) are filed electronically through Revenue Online Service (ROS). You report the total VAT charged on your sales (T1) and the total VAT paid on your purchases (T2). The difference is either payable to Revenue or reclaimable. Our service handles the entire process — you send us your invoices and we take care of the rest.

VAT returns are due bi-monthly (every two months). The standard periods are Jan/Feb, Mar/Apr, May/Jun, Jul/Aug, Sep/Oct, and Nov/Dec. Each return is due by the 19th of the month following the end of the period.

You must register for VAT if your turnover exceeds €85,000 for goods or €42,500 for services in any continuous 12-month period. You can also register voluntarily below these thresholds to reclaim VAT on business purchases.

The standard VAT rate in Ireland is 23% and applies to most goods and services. The reduced rate is 13.5% (hospitality, catering, construction), the second reduced rate is 9% (electricity, gas, newspapers), and some items are zero-rated (food, children's clothing, oral medicines). Use our VAT calculator Ireland to work out VAT on any amount.

Yes. If you are VAT-registered, you can reclaim VAT paid on goods and services purchased for your business (input VAT), provided they relate to your taxable supplies. There are some restrictions — for example, VAT on entertainment expenses and certain motor vehicles is generally not reclaimable.

Late payment of VAT attracts interest at 0.0274% per day (approximately 10% per annum). Failure to file a VAT return is a fixed penalty offence of €4,000 under VATCA 2010. Our service ensures your returns are filed on time to avoid penalties and interest.

The RTD is an annual return summarising your total purchases and sales for the year, broken down by VAT rate. Every VAT-registered business must file one. Filing of your RTD is included in our service at no extra cost.

Certain services are exempt from VAT, including most financial services, medical services, educational services, and insurance. Exempt businesses do not charge VAT but also cannot reclaim VAT on purchases. This differs from zero-rated supplies, where VAT is 0% but input VAT can still be reclaimed.

Yes. If you are VAT-registered, you must file a VAT3 return for every period even if you had no sales or purchases. Enter zero in the relevant fields.

Our VAT return service costs €49 per bi-monthly filing. This covers preparation and filing of your VAT3 return on ROS, review of your invoices, and ongoing email support. Your annual RTD filing is included at no extra cost.

Yes, you can file your own VAT3 return through ROS. However, many business owners find it easier to use a professional service. Ours costs just €49 per filing.

A sole trader supplying services must register for VAT once turnover exceeds €42,500 in any 12-month period. For goods, the threshold is €85,000.

Log into ROS, go to 'File a Return', select VAT3, enter T1 (VAT on sales) and T2 (VAT on purchases), and submit. If you use our service, we handle this for you.

The standard rate is 23%. The reduced rate is 13.5%, and the second reduced rate is 9%. From 1 July 2026, catering and hairdressing will drop from 13.5% to 9%.

The 13.5% reduced rate applies to hospitality, catering (excluding alcohol), hotel lettings, hairdressing, and certain construction services. From 1 July 2026, food, catering, and hairdressing will drop to 9%.

To calculate VAT, multiply the net price by the VAT rate (e.g. €100 x 23% = €23 VAT). To find the net price from a VAT-inclusive amount, divide by 1.23. Use our free VAT calculator Ireland for instant results, or read our detailed guide on how to calculate VAT at the various rates.

Not necessarily. If your turnover is below €85,000 (goods) or €42,500 (services), you don't need to register. You can register voluntarily to reclaim VAT on business purchases.