23 days after end of company accounting period (via ROS).
Annual Return of Trading Details (RTD)
Annual VAT summary listing total supplies and acquisitions by VAT rate. Due 23 days after the end of the company's accounting period (linked to the company year-end, not the calendar year).
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).
How to file
Online via ROS — separate menu item from VAT3 returns.
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.
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
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
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