VAT3 Return in Ireland: Filing, Deadlines & What to Include

Reviewed: 13 October 2026. This guide is general information, not tax advice.

What is a VAT3 return?

The VAT3 is the return used to report VAT due to Revenue, or VAT that may be reclaimable, for the relevant taxable period. It is filed through Revenue Online Service (ROS).

When is a VAT3 return due?

Revenue states that VAT must generally be filed and paid by the 19th day of the month following the end of the taxable period. For businesses filing through ROS, the filing deadline is extended to the 23rd day of the month.

The standard taxable period is normally two months, beginning in January, March, May, July, September and November. Revenue can authorise other filing frequencies in certain circumstances.

What goes into T1 and T2?

Revenue describes T1 as VAT due on sales and other taxable transactions that must be included in the return. T2 is the VAT that the business is entitled to reclaim on qualifying purchases and costs.

The difference between the relevant VAT due and reclaimable amounts determines whether the business has VAT to pay or a VAT repayment position for that period.

What records should be ready before filing?

• Sales invoices and credit notes.
• Purchase invoices and expense records.
• Bank and payment-platform reconciliations.
• Import and intra-Community transaction records where relevant.
• Prior-period adjustments that affect the VAT return.
• Clear bookkeeping records supporting the T1 and T2 figures.

What is the Return of Trading Details?

Revenue requires VAT-registered businesses to complete a Return of Trading Details (RTD) annually. The RTD summarises sales and purchases for the year, broken down by VAT rate.

Common VAT3 problems

• Bookkeeping that is not fully reconciled before filing.
• Incorrect VAT treatment of expenses or sales.
• Missing credit notes or duplicate transactions.
• Cross-border transactions coded incorrectly.
• Leaving the VAT review until the filing deadline.

Official Revenue sources