Regular VAT Returns:
- For businesses registered for monthly VAT, the return must be filed by the 23rd day of the following month.
- For businesses registered for quarterly VAT, the return must be filed by the 23rd day of the month following the end of the quarter.
- For businesses registered for bi-annual VAT, the return must be filed by the 23rd day of the month following the end of the bi-annual period.
Annual VAT Returns:
- If you are a small business with an annual turnover below €75,000, you may be eligible to file an annual VAT return instead of regular VAT returns. The due date for the annual VAT return is October 31st of each year.
Additional Information:
- When filing your VAT return, you will need to include details of all your sales, purchases, and other VAT-related transactions during the relevant period.
- You must submit your VAT return electronically through the Revenue Online Service (ROS).
- Late filing of VAT returns may result in penalties and interest charges.
It's important to consult the Revenue website or contact the Revenue Commissioners directly for the latest information on VAT return deadlines and other requirements, as they may change over time.