VAT
VAT3 Return — Bimonthly Filing
Every VAT3 deadline, penalty and filing step explained
📅 Key Dates
📋 Overview
If you are registered for VAT, you must file a VAT3 return every two months. The return shows VAT charged on sales (Output VAT) and VAT paid on purchases (Input VAT). The difference is what you pay to Revenue or claim as a refund.
✅ How to File — Step by Step
- Log in to ROS at ros.ie.
- Navigate to: File a Return → VAT → VAT 3.
- Enter total Output VAT (VAT on sales) for the period.
- Enter total Input VAT (VAT on purchases/expenses) for the period.
- The difference (T1 − T2) is payable to Revenue. If T2 > T1, you have a VAT credit.
- Submit and pay via ROS by the 23rd of the filing month.
⚠️ Penalty if Missed
Late filing attracts a €4,000 surcharge. Unpaid VAT accrues interest at 0.0219% per day from the due date. Persistent late filing can result in an estimated assessment by Revenue.
📄 Revenue Forms
❓ Frequently Asked Questions
Most businesses file every 2 months (bimonthly). High-turnover businesses (over €14m annually) file monthly. Very small businesses may be on a quarterly or annual basis — check your registration details on MyAccount.
You have a VAT repayment. Revenue will process a refund after you file the VAT3. Refunds typically take 3–5 working days if filed via ROS with no issues on your account.
Yes — you can file an amended VAT return via ROS for any previous period. Alternatively, errors under €3,000 can often be corrected in the following return.