VAT3 Return Deadlines in Ireland for 2026: Every Date You Need

Staxo Team, 2026-09-16

Missing a VAT deadline is one of the easiest ways for a small business to pick up interest and penalties. The rules are not complicated, but there are a few moving parts: the default two month cycle, the ROS extension, the less frequent filing options and the annual Return of Trading Details.

This guide sets out every VAT3 deadline for 2026 and explains who each one applies to.

The default: bi-monthly VAT3 returns

Revenue describes the standard taxable period as a two month period starting on the first day of January, March, May, July, September and November. That gives six periods a year:

• January to February
• March to April
• May to June
• July to August
• September to October
• November to December

The return and payment are due by the 19th day of the month after the period ends. If you file the return and pay through ROS, Revenue extends the deadline to the 23rd of that month. Almost every business files through ROS, so the 23rd is the date most people work to.

The 19th versus the 23rd

The extension to the 23rd only applies when both the return and the payment go through ROS. If you file on ROS but pay another way, or pay late, you lose the extra days. Keep it simple: file and pay on ROS, and treat the 23rd as the hard deadline.

VAT3 deadlines for 2026 (bi-monthly filers)

Where the 23rd falls on a weekend, the safest approach is to file and pay on the last working day before it. Do not assume an automatic extension to the Monday.

Other filing frequencies and who qualifies

Revenue can allow returns to be filed less often when the annual VAT bill is small. The bands published by Revenue are:

The same 19th and 23rd rule applies to each of these. A six-monthly filer for January to June files and pays by 23 July on ROS. A four-monthly filer for January to April files and pays by 23 May.

Revenue usually assigns a reduced frequency itself, based on your filing history, and writes to tell you. Do not switch to a longer period unless Revenue has confirmed it. If your liability grows, Revenue can move you back to bi-monthly returns.

Annual returns and direct debit

Businesses on the direct debit scheme pay a fixed amount each month and file a single annual VAT3. Revenue expects the direct debits to cover at least 80% of the year's liability. If they cover less than 80%, Revenue can backdate interest on the shortfall to a date six months before the annual return was due. Set the monthly amount realistically and review it during the year.

The annual Return of Trading Details (RTD)

On top of the VAT3, every VAT registered business must file a Return of Trading Details once a year. Revenue's guidance says the RTD is due within 23 days of the end of the business's accounting year, which for a company is normally its corporation tax accounting period. If your year ends on 31 December, the RTD is due by 23 January.

The RTD shows total sales and purchases for the year broken down by VAT rate. It does not create a payment. But Revenue can withhold refunds and tax clearance while an RTD is outstanding, so treat it as a real deadline.

Interest and penalties

• Interest on late payment. Revenue charges interest at 0.0274% per day, or part of a day, from the date the VAT was due until it is paid. That is roughly 10% a year.
• Fixed penalties. Failure to file a VAT return, or the RTD, carries a fixed penalty of 4,000 euro. The same amount applies to failing to keep proper records or to comply with invoicing rules.
• Withheld repayments. The Collector-General can hold VAT refunds if other returns are outstanding.
• Tax clearance. Late or missing returns can block a tax clearance certificate, which matters if you tender for public contracts or claim grants.

A simple deadline checklist

• Put all six ROS dates in your calendar now, with a reminder one week before each.
• Reconcile your bank account before the period closes so purchase invoices are not missed.
• Run your VAT report on the 1st of the month after the period ends.
• File and pay on ROS a few days early, not on the 23rd itself.
• Add the RTD due date, 23 days after your year end, to the same calendar.

Frequently asked questions

Is the VAT3 due on the 19th or the 23rd?

The statutory date is the 19th. Revenue extends it to the 23rd when you file and pay through ROS. Nearly all businesses use ROS, so the 23rd is the practical deadline.

Can I choose to file six-monthly?

Not on your own. Revenue assigns reduced filing frequencies based on your annual liability and history. You can ask, but wait for confirmation before changing.

What if my VAT3 is a repayment? Is there still a deadline?

Yes. The return is due on the same date whether you owe VAT or are claiming it back. Filing late delays your refund and counts against your compliance record.

Do sole traders have the same deadlines as companies?

Yes. VAT deadlines depend on your filing frequency, not on whether you are a sole trader or a limited company.

Sources

• Revenue: When VAT becomes payable
• Revenue: When is interest applied by Revenue?
• Revenue: Fixed penalties
• Revenue: VAT Return of Trading Details guidance (PDF)

Staxo keeps a running VAT position for the current period and reminds you before each ROS deadline, so the numbers are ready when the 23rd comes around. See how Staxo helps with your VAT3.