How to File a VAT3 Return on ROS: Step by Step Guide

Staxo Team, 2026-09-16

If you are VAT registered in Ireland, the VAT3 is the return you file most often. For most small businesses it is due every two months. The form itself is short. The hard part is knowing what goes in each box and having your figures ready before you log in.

This guide walks through filing a VAT3 on the Revenue Online Service (ROS) from start to finish. It covers the boxes T1 to PA1, what to prepare, how to pay, and the mistakes we see most often.

What you need before you start

Filing takes a few minutes when the numbers are ready. Have these to hand:

• Your ROS digital certificate loaded on the computer or browser you are using.
• Sales figures for the period, split by VAT rate, with the VAT charged on each.
• Purchase invoices for the period that carry Irish VAT you are entitled to reclaim.
• Totals for EU trade: goods and services sold to or bought from VAT registered businesses in other EU countries.
• Import figures if you brought goods in from outside the EU under postponed accounting.
• Bank details if you are paying by ROS Debit Instruction or want a repayment.

If your bookkeeping software produces a VAT report, run it for the exact taxable period and check that every invoice is dated inside that period.

Step by step: filing the VAT3 on ROS

Step 1: Log in and open the VAT3

Go to ros.ie and log in with your certificate. On the My Services tab, under Complete a Form Online, choose VAT and then VAT3. Select the taxable period you are filing for. The default period for a new registration is two months, so you will see periods such as January to February or March to April.

Step 2: Fill in the T boxes

Revenue describes the four T boxes like this:

• T1, VAT on sales. Total VAT due on your supplies of goods and services, on intra-Community acquisitions of goods, on imports where you applied postponed accounting, and on services you received from abroad under the reverse charge.
• T2, VAT on purchases. Total VAT you are entitled to reclaim on goods and services, as far as they relate to your taxable supplies and qualifying activities.
• T3, VAT payable. If T1 is bigger than T2, the difference goes here. This is what you pay.
• T4, VAT repayable. If T2 is bigger than T1, the difference goes here. This is what Revenue owes you.

ROS calculates T3 or T4 for you once T1 and T2 are entered. Only one of T3 or T4 will have a value.

Step 3: Fill in the EU trade boxes

These record the value of goods and services, not the VAT:

• E1: total value of goods sent to customers in other EU countries.
• E2: total value of goods received from suppliers in other EU countries.
• ES1: total value of services supplied to customers in other EU countries.
• ES2: total value of services received from suppliers in other EU countries.

If you had no EU trade, enter 0. Revenue is clear that these boxes cannot be left blank.

Step 4: Fill in PA1 if you import goods

PA1 is for postponed accounting on imports from outside the EU, including Great Britain. Revenue describes it as the total of the customs value of goods imported under postponed accounting, as per the customs declarations, plus customs duty. The import VAT itself then goes into T1 and, if deductible, into T2. If you did not use postponed accounting, enter 0.

Step 5: Review, sign and submit

Check the summary screen. Confirm the period is right and that T3 or T4 matches your own VAT report. Sign with your ROS password and submit. Save the acknowledgement.

Step 6: Pay or claim

If you owe VAT, ROS prompts you to pay. The most common option is a ROS Debit Instruction (RDI) from your business bank account. Filing and paying through ROS extends your deadline from the 19th to the 23rd of the month after the period ends. If you are due a refund, Revenue pays it to the bank account on record, though the Collector-General may hold a repayment if other returns are outstanding.

A worked example

Note the Dutch subscription: because it is a reverse charge service, 69 euro of VAT (23% of 300) is added to T1 and, if fully deductible, the same 69 euro is added to T2. The net effect is nil, but both entries must be made.

Common mistakes on the VAT3

• Leaving E1, E2, ES1, ES2 or PA1 blank. Enter 0 if there is nothing to report.
• Writing "nil" in a box. Revenue says not to insert "nil" on any line. Use 0.
• Forgetting the reverse charge. Services bought from abroad go into T1 and T2, not just ES2.
• Reclaiming VAT you are not entitled to. VAT on most food, drink, entertainment and passenger cars is not deductible.
• Using the wrong period. An invoice dated 1 March belongs in March to April, not January to February.
• Filing but not paying. The 23rd deadline only applies when you file and pay through ROS.
• Missing the annual RTD. Every VAT registered business also files a Return of Trading Details once a year.

Frequently asked questions

Do I have to file a VAT3 if I had no sales?

Yes. A nil return is still a return. Enter 0 in each box and submit it by the deadline.

What happens if I file late?

Revenue charges interest on late payments at 0.0274% per day. Failing to file a VAT return can also attract a fixed penalty of 4,000 euro.

Can I change a VAT3 after submitting it?

Yes. Once the return has processed, which can take up to three working days, you can amend it in ROS. See our guide on amending a VAT3.

Which box does import VAT go in?

Under postponed accounting the customs value plus duty goes in PA1, and the VAT on that amount goes in T1 and, where deductible, T2.

Sources

• Revenue: How do you complete a VAT3 return?
• Revenue: When VAT becomes payable
• Revenue: Postponed accounting
• Revenue: When is interest applied by Revenue?

Staxo is accounting software with human support built for Irish small businesses. It tracks your sales and purchase VAT as you go, so your T1 and T2 figures are ready when the period closes. See how Staxo helps with your VAT3.