Irish VAT returns are due by the 19th of the month after each VAT period, or the 23rd if you file and pay on ROS. Most small businesses file every two months, but some file every four or six months, or once a year with monthly direct debits. Below are the 2027 dates for each option.
Bi-monthly VAT return dates 2027
| VAT period | Paper deadline | ROS deadline |
|---|---|---|
| November to December 2026 | 19 January 2027 | 23 January 2027 |
| January to February 2027 | 19 March 2027 | 23 March 2027 |
| March to April 2027 | 19 May 2027 | 23 May 2027 |
| May to June 2027 | 19 July 2027 | 23 July 2027 |
| July to August 2027 | 19 September 2027 | 23 September 2027 |
| September to October 2027 | 19 November 2027 | 23 November 2027 |
| November to December 2027 | 19 January 2028 | 23 January 2028 |
The same date is the deadline to file the VAT3 and to pay. For how to fill in the return itself, see our VAT3 return guide.
Other VAT filing frequencies
| Frequency | Who can use it | Due |
|---|---|---|
| Bi-monthly (standard) | Most VAT-registered businesses | 19th or 23rd after each two-month period |
| Four-monthly | Annual VAT bill between €3,000 and €14,400, with Revenue’s approval | 19th or 23rd after each four-month period |
| Six-monthly | Annual VAT bill under €3,000, with Revenue’s approval | 19th or 23rd after each six-month period |
| Annual with direct debit | Businesses that pay a set amount each month by direct debit | One return for the year |
| Monthly | Businesses that usually get VAT refunds, such as exporters | 19th or 23rd of the next month |
Ask Revenue to change your frequency through ROS or MyEnquiries. Filing less often means less admin, but bigger bills when they arrive.
The annual Return of Trading Details (RTD)
Once a year, you also file a Return of Trading Details. It shows your total sales and purchases at each VAT rate. It is due by the 23rd of the month after your accounting year ends, if you file on ROS.
What happens if you file or pay VAT late?
- Interest runs on late VAT from the due date until you pay.
- Penalties can apply for late or missing returns.
- Tax clearance can be refused, which can stop you winning public contracts or grants.
- Revenue estimates: if you do not file, Revenue can raise an estimate of what it thinks you owe.
If you cannot pay in full, contact Revenue before the due date to ask about a phased payment arrangement.
Hand your VAT returns to a chartered accountant
We prepare and file every VAT3 and RTD on time, from your bookkeeping, for a fixed monthly fee.
See our VAT serviceDo you need to register for VAT?
You must register once your turnover passes, or is likely to pass, €42,500 in any 12-month period for services, or €85,000 for goods. See how to register for VAT and our VAT registration service.
Frequently asked questions
When is VAT due in Ireland?
By the 19th of the month after the VAT period ends, or the 23rd if you file and pay on ROS.
Are VAT returns bi-monthly in Ireland?
Yes, for most businesses. Some can file every four or six months, or yearly with direct debits.
What is the VAT3 deadline for January to February 2027?
19 March 2027, or 23 March 2027 on ROS.
Do I file a VAT return if I had no sales?
Yes. A nil return is still required for every period you are registered.
See every other date in our Irish tax deadlines 2027 calendar.
