How often do I have to file a VAT return in Ireland?
Ireland has four filing frequencies: bi-monthly, four-monthly, bi-annually and annually.
VAT returns are generally filed bi-monthly (once every two months) in Ireland.
| Frequency | Annual VAT Liability | Filing and Payment Deadline* |
| Bi-monthly | Standard Reporting Period | 19th of the month following the reporting period |
| Four-monthly | Between €3,001 and €14,400 | |
| Bi-Annual | Less than €3,000 | |
| Annually | Only applicable to taxpayers making equal instalments by direct debit |
Monthly VAT returns are possible in Ireland, but they’re reserved for people and businesses who are constantly in a refund position. The Revenue may authorise a switch to monthly returns on request but it’s usually only temporary.
In addition to periodic VAT return, all traders are required to complete an annual Return of Trading Details (RTD) form detailing purchases and sales, by VAT rate, for the year.