VAT deadlines in Ireland for 2027: VAT3 periods and RTD

For the standard bi-monthly cycle, the period and the month the return falls due are as follows.

• January to February 2027: due 19 March, ROS filing by 23 March.
• March to April 2027: due 19 May, ROS filing by 23 May.
• May to June 2027: due 19 July, ROS filing by 23 July.
• July to August 2027: due 19 September, ROS filing by 23 September.
• September to October 2027: due 19 November, ROS filing by 23 November.
• November to December 2027: due 19 January 2028, ROS filing by 23 January 2028.

Some of these dates fall on a weekend. Do not assume an automatic extension; check Revenue’s calendar of key dates for the year, and plan to have your figures ready several days early so a weekend never decides whether you are on time.

Revenue can authorise less frequent returns for smaller liabilities: four-monthly where the annual VAT liability is between €3,001 and €14,400, and six-monthly where it is between €1 and €3,000. Businesses that are usually owed repayments may be authorised to file monthly. The Collector-General must approve any change, so check your registration rather than assuming.

The RTD shows your total sales and purchases for the year, net of VAT, broken down by Irish VAT rate. All VAT-registered persons file it through ROS with the final VAT3 of their accounting year. Revenue’s guidance gives the due date as the 23rd of the month following the month in which the accounting period ends, so a 31 December year end means 23 January.

A simple calendar habit removes most deadline stress.

• Set a reminder on the 10th of each filing month to review the figures.
• Reconcile the bank to the end of the period before that date.
• Enter the return in ROS by the 19th if you pay by another route, or by the 23rd if you file through ROS.
• Note your accounting year end and the RTD date that goes with it.

A business that registers for VAT during the year joins the cycle at the period in which registration takes effect. If registration starts in April, the first return covers March to April, or whatever part of it falls after the registration date, and is due in May. Check your registration confirmation for the exact first period.

New registrants often miss the first return because nothing feels different yet. Put the first due date in the calendar on the day the registration arrives, along with the next five, so the whole first year is planned in one sitting.

Revenue’s wording is that you file and pay by the 19th, and that ROS filers get until the 23rd for filing. Many businesses simply file and pay together through ROS, which keeps the confirmation and the payment record in one place. Whatever route you use, schedule the payment when you file so the money and the return arrive together, and keep the ROS confirmation with the period’s records.

HelloBooks computes the VAT3 figures from the coded ledger at any time during a period, so the review on the 10th is a check rather than a build. You then enter the totals in ROS yourself. The rate-by-rate totals the RTD needs come from the same ledger.