Annual Return of Trading Details (RTD)
Annual VAT summary listing total supplies and acquisitions by VAT rate. Due by the 23rd of the month after the month in which the accounting period ends, so it follows the accounting period and not the calendar year.
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Who this applies to
- All Irish VAT-registered businesses
- Including those who file bi-monthly, quarterly or annual VAT returns
What to file
RTD form via ROS showing total sales/purchases by VAT rate (23%, 13.5%, 9%, 4.8%, 0%, exempt). The RTD is a statistical summary of the taxable turnover and purchases from the year. It is built from the figures already reported on the VAT3 returns, so a clean VAT ledger lets the form be completed in minutes.
How to file
Online via ROS: separate menu item from VAT3 returns. A business whose VAT3 figures were corrected late in the year should check that the RTD uses the corrected totals.
Payment due
No payment: informational return only.
Penalties for missing this deadline
Failure to file can hold back tax clearance certificates. Persistent default may trigger Revenue audit. A tax clearance certificate application can be held up while RTDs are outstanding, and repeated non-filing can lead to Revenue contacting the business.
Filing checklist
- Aggregate annual sales by VAT rate from accounting system
- Aggregate purchases by VAT rate
- Reconcile to bi-monthly VAT3 returns filed during the year
- Submit via ROS
- Compare the RTD totals with the VAT3 totals for the same accounting period before sending
Documents you'll need
- VAT3 returns for the accounting period
- Annual sales and purchases reports by VAT rate
- Reconciliation of the VAT control account to the year-end accounts
Common mistakes to avoid
- Forgetting to file because there's no payment due
- Numbers not reconciling to bi-monthly VAT3s: Revenue queries follow
- Using calendar year when company has a different accounting period
- Entering figures that include VAT where the form asks for net amounts
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