Cash Flow Planner 2026

Why Cash Flow Forecasting Matters

Profit and cash flow are not the same thing. A business can be profitable on paper but run out of cash if income is collected slowly, expenses are front-loaded, or large tax payments land at the wrong time. A 12-month cash flow forecast lets you anticipate gaps, plan financing, and avoid the stress of unexpected shortfalls.

Including VAT Payments in Cash Flow

Irish businesses must include VAT payments to Revenue in their cash flow planning. Bi-monthly VAT3 payments are due by the 19th of the month after the period ends. A business with high sales turnover can have a significant VAT liability — often €5,000–€15,000 per VAT period — that must be planned for separately from operating costs.

Corporation Tax in the Cash Flow

Preliminary Corporation Tax (6 months before year-end) and the final CT balance (9 months after year-end) must appear in your cash flow forecast. For many SMEs, these are two of the largest single cash outflows of the year. Include both in your forecast under “Corporation Tax.”

Tips for Accurate Cash Flow Forecasting

• Use cash received (not invoiced) for income — account for typical payment delays
• Include one-off annual costs spread across the relevant month (insurance renewals, annual subscriptions)
• Include all tax payments: VAT3, PAYE, Preliminary CT, final CT balance
• Review the forecast monthly and update actuals — the forecast is more useful when regularly maintained

Official Sources

• Revenue — Corporation Tax
• Revenue — VAT
• Microfinance Ireland — SME Lending