"IrishTaxTools.ie - VAT Record Sheet (Bi-Monthly)","","","","","","",""
"Business:","[Business Name]","VAT No:","IE [XXXXXXX X]","","","",""
"Year:","[YYYY]","","","","","",""
"","","","","","","",""
"NOTE: VAT3 is due by 23rd of the month following each bi-monthly period.","","","","","","",""
"e.g. Jan-Feb period: due by 23 March | Mar-Apr period: due by 23 May | etc.","","","","","","",""
"","","","","","","",""
"SALES (OUTPUT VAT)","","","","","","",""
"Period","Net Sales (0%)","Net Sales (9%)","Net Sales (13.5%)","Net Sales (23%)","Total Output VAT","VAT3 Filed? (Y/N)","Date Filed"
"Jan-Feb","0.00","0.00","0.00","0.00","=(C9*0.09)+(D9*0.135)+(E9*0.23)","",""
"Mar-Apr","0.00","0.00","0.00","0.00","=(C10*0.09)+(D10*0.135)+(E10*0.23)","",""
"May-Jun","0.00","0.00","0.00","0.00","=(C11*0.09)+(D11*0.135)+(E11*0.23)","",""
"Jul-Aug","0.00","0.00","0.00","0.00","=(C12*0.09)+(D12*0.135)+(E12*0.23)","",""
"Sep-Oct","0.00","0.00","0.00","0.00","=(C13*0.09)+(D13*0.135)+(E13*0.23)","",""
"Nov-Dec","0.00","0.00","0.00","0.00","=(C14*0.09)+(D14*0.135)+(E14*0.23)","",""
"TOTAL","=SUM(B9:B14)","=SUM(C9:C14)","=SUM(D9:D14)","=SUM(E9:E14)","=SUM(F9:F14)","",""
"","","","","","","",""
"PURCHASES (INPUT VAT)","","","","","","",""
"Period","Net Purchases","VAT Rate (%)","Input VAT Reclaimable","Non-Reclaimable VAT (cars/entertainment)","","",""
"Jan-Feb","0.00","23","=B17*(C17/100)","0.00","","",""
"Mar-Apr","0.00","23","=B18*(C18/100)","0.00","","",""
"May-Jun","0.00","23","=B19*(C19/100)","0.00","","",""
"Jul-Aug","0.00","23","=B20*(C20/100)","0.00","","",""
"Sep-Oct","0.00","23","=B21*(C21/100)","0.00","","",""
"Nov-Dec","0.00","23","=B22*(C22/100)","0.00","","",""
"TOTAL INPUT VAT","","","=SUM(D17:D22)","","","",""
"","","","","","","",""
"VAT3 SUMMARY PER PERIOD","","","","","","",""
"Period","Output VAT (T1)","Input VAT (T2)","Net VAT Payable / (Refundable)","","","",""
"Jan-Feb","=F9","=D17","=B25-C25","","","",""
"Mar-Apr","=F10","=D18","=B26-C26","","","",""
"May-Jun","=F11","=D19","=B27-C27","","","",""
"Jul-Aug","=F12","=D20","=B28-C28","","","",""
"Sep-Oct","=F13","=D21","=B29-C29","","","",""
"Nov-Dec","=F14","=D22","=B30-C30","","","",""
"","","","","","","",""
"Source: irishtaxtools.ie | d'Emilia Accounting | Last updated July 2026","","","","","","",""
"VAT rates are indicative. Verify current rates at revenue.ie","","","","","","",""