19th (paper) / 23rd (ROS) of the month after each bi-monthly period.
VAT Bi-Monthly Return
Standard VAT return covering 2-month periods (Jan-Feb, Mar-Apr, May-Jun, etc.), filed via ROS by the 19th (or 23rd ROS) of the month following the period end.
Who this applies to
- Irish businesses registered for VAT
- Non-resident businesses with Irish VAT registration
- Recipients of reverse charge supplies above threshold
What to file
VAT3 return showing T1 (sales), T2 (purchases), E1/E2 (intra-EU dispatches and acquisitions), and resulting net VAT.
How to file
Online via ROS. Direct debit available — Revenue debits the bank account on the 19th.
Payment due
Same date as return. Direct debit option spreads liability into 12 equal monthly debits.
Penalties for missing this deadline
Daily interest at approximately 0.0219% (~8% annualised) on late VAT. Persistent default can trigger surcharge notices, audit, or revocation of VAT registration.
Filing checklist
- Reconcile sales invoices to T1 (sales) and reverse charge to T2
- Reconcile purchase invoices and receipts for input VAT
- Identify intra-EU sales (E1) and purchases (E2)
- Review for reverse charge transactions
- Submit via ROS and pay or set direct debit
Common mistakes to avoid
- Reclaiming VAT on entertainment (not allowed)
- Missing the bi-monthly deadline by treating it as quarterly
- Not identifying reverse charge correctly on imported services
- Failing to file annual RTD (Return of Trading Details) by due date
Never miss a Ireland deadline
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