# VAT Bi-Monthly Return

Country: Ireland
When: 23rd (ROS) / 19th (paper) of the month after each bi-monthly period.

Standard VAT return covering 2-month periods (Jan-Feb, Mar-Apr, May-Jun, etc.), filed and paid via ROS by the 23rd of the month following the period end (the 19th is the paper deadline). The standard period starts in January, March, May, July, September and November. Revenue can authorise less frequent returns for small liabilities: four-monthly where the annual VAT liability is between €3,001 and €14,400 and six-monthly where it is between €1 and €3,000. A business in a constant repayment position may ask for monthly returns.

## 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. The VAT3 also includes the value of services received from abroad that are subject to the reverse charge. Revenue's VAT3 is a self-assessment, so the figures must agree with the VAT records held for the period.

## How to file

Online via ROS. Direct debit is available through ROS.

## Payment due

Same date as return.

## What happens if you miss it

Interest on late VAT runs daily from the date payment was due at 0.0274% per day or part of a day. Where Revenue estimates the liability, interest also runs from the date the VAT was payable. Persistent default can trigger surcharge notices, audit, or revocation of VAT registration.

## Submission 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
- Confirm the filing frequency Revenue has authorised for the registration

## Documents you need

- Sales and purchase invoices and credit notes for the period
- Import, EU supply and reverse charge records
- VAT records for six years as required by Irish law

## 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

Source: https://www.revenue.ie/en/vat/vat-on-services/index.aspx