Ireland · VAT3 Return
Irish VAT3 Return — computed from your books
HelloBooks reads your invoices and bills, classifies each line by VAT rate (23% standard, 13.5% reduced, 9% second-reduced, 4.8% livestock, 0% zero-rated), 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