Ireland · VAT3 Return
Irish VAT3 Return — computed from your books
HelloBooks reads the VAT on your invoices and bills and computes the T1–T4 VAT3 fields. You review the figures, then file via Revenue Online Service (ROS) or hand them to your accountant.
VAT3 fields — T1–T4 computed, E1/E2/ES1/ES2 entered by you
| Field | Label | What it includes |
|---|---|---|
| T1 | VAT on sales | Total output VAT charged on taxable supplies at all rates (23%, 13.5%, 9%, 4.8%) |
| T2 | VAT on purchases | Total recoverable input VAT on business purchases, imports, and expenses |
| E1 | Intra-EU dispatches (goods) | Net value of zero-rated goods dispatched to VAT-registered businesses in other EU member states |
| E2 | Intra-EU acquisitions (goods) | Net value of goods acquired from VAT-registered businesses in other EU member states |
| ES1 | Services supplied to EU | Net value of B2B services supplied to EU businesses (reverse-charge in the recipient's country) |
| ES2 | Services received from EU | Net value of B2B services received from EU businesses — Irish reverse charge applies |
| T3 / T4 | Net VAT payable / (repayable) | T1 minus T2 — net VAT due to Revenue or repayment due to the business |
Key facts — Irish VAT
- • Standard rate: 23%
- • Reduced rate: 13.5%(construction services, fuel for heating & light, vet services, short-term vehicle hire, certain cleaning services)
- • Second reduced rate: 9%(hospitality — food & non-alcoholic drinks in restaurants/cafes, hairdressing, certain printed materials; rate reviewed periodically)
- • Livestock rate: 4.8% (cattle, sheep, pigs, horses used in farming)
- • Zero rate: food (unprocessed), children's clothing & footwear, oral medicines, exports outside the EU, intra-EU dispatches
- • Exempt (no VAT): financial services, insurance, residential letting, most medical and dental services
- • Registration threshold: €42,500 (services) / €85,000 (goods) over any continuous 12 months
- • Filing frequency: bi-monthly (most businesses); monthly (large remitters); quarterly / semi-annual (small businesses under scheme)
- • Filing deadline: 19th of the month following the period (or 23rd for ROS electronic filing)
- • Portal: Revenue Online Service (ROS) (ros.ie) — mandatory electronic filing for VAT-registered businesses