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Key Deadline Rules

Understanding these core rules will keep you compliant and penalty-free.

Standard Deadline

19th
of the month after period ends

Applies to:

  • • Paper return filers
  • • Non-ROS users
  • • All payment deadlines (regardless of filing method)
  • • First-time filers without ROS setup

Critical: Payment deadlines are always the 19th, even if you file online via ROS.

ROS Extension

23rd
of the month after period ends

Applies to:

  • • Revenue Online Service (ROS) filers only
  • • Both individual and company returns
  • • Return filing deadline only (not payment)
  • • Automatic extension - no application needed

Benefit: Extra 4 days to prepare and file your return, but payment still due 19th.

Important Distinction

ROS users get until the 23rd to file their return, but payment is still due by the 19th. This means you need to calculate and pay your VAT by the 19th, then file the return by the 23rd.

2025 VAT Calendar

Complete bi-monthly VAT periods and deadlines for 2025. Most Irish SMEs file bi-monthly returns.

VAT PeriodReturn DuePayment DueROS Filing
Jan-Feb 202519 Mar 202519 Mar 202523 Mar 2025
Mar-Apr 202519 May 202519 May 202523 May 2025
May-Jun 202519 Jul 202519 Jul 202523 Jul 2025
Jul-Aug 202519 Sep 202519 Sep 202523 Sep 2025
Sep-Oct 202519 Nov 202519 Nov 202523 Nov 2025
Nov-Dec 202519 Jan 202619 Jan 202623 Jan 2026

Return Filing

19th (23rd for ROS)

Payment Due

Always 19th

Next Period

Starts immediately

Different Return Periods

Revenue assigns return periods based on your business size and turnover. Here's what determines your filing frequency.

Monthly Returns

Assigned to:
  • • High-turnover businesses (usually €3M+)
  • • Import/export businesses
  • • Businesses with large VAT liabilities
  • • Some specific sectors (fuel, alcohol)
Due: 19th of following month (23rd for ROS)

Bi-Monthly Returns

Assigned to:
  • • Most Irish SMEs and startups
  • • Businesses with moderate turnover
  • • Service providers and consultants
  • • Retail and hospitality businesses
Due: 19th after two-month period (23rd for ROS)

Four-Monthly Returns

Assigned to:
  • • Small businesses with low VAT liability
  • • Seasonal businesses
  • • Businesses with minimal VAT activity
  • • Some agricultural enterprises
Due: 19th after four-month period (23rd for ROS)

Half-Yearly Returns

Assigned to:
  • • Very small businesses (rare)
  • • Businesses with very low turnover
  • • Special circumstances only
  • • Must apply for this frequency
Due: 19th after six-month period (23rd for ROS)

Can I Change My Return Period?

Revenue assigns return periods based on your business profile. You can request a change, but it's usually only approved if:

  • • Your business circumstances have significantly changed
  • • Your turnover has increased or decreased substantially
  • • You have a valid business reason (cash flow, seasonality)
  • • You apply in writing with supporting evidence

Late Filing Penalties

Understand exactly what late filing costs so you can prioritize deadlines and avoid expensive mistakes.

Initial Penalty

€150

Applied immediately when return is filed late, regardless of amount due

Even for nil returns

Daily Penalty

€10

Per day after 20 days late, can accumulate quickly for extended delays

After initial 20-day grace

Maximum Penalty

€1,500

Applied if return is more than 6 months late, regardless of daily accumulation

Plus 8% annual interest

Penalty Calculation Examples

30 days late:
  • • Initial penalty: €150
  • • Daily penalty (10 days × €10): €100
  • • Total: €250
60 days late:
  • • Initial penalty: €150
  • • Daily penalty (40 days × €10): €400
  • • Total: €550

Deadline Best Practices

Follow these proven strategies to never miss a VAT deadline again.

Smart Reminder System

Set alerts 7, 3, and 1 day before deadline
Use multiple reminder methods (email, phone, calendar)
Set payment reminders for 17th (2 days early)
Create recurring calendar events for all periods

Preparation Strategy

Keep records updated throughout the period
Reconcile accounts before deadline week
Use automated systems to reduce manual work
File early when possible (10th-15th)

Payment Management

Ensure sufficient funds 2-3 days early
Use direct debit for automatic payments
Keep payment confirmations and receipts
Monitor bank account for successful debits

Backup Plans

Have multiple payment methods available
Know ROS access details and backups
Have emergency contact for technical issues
Use PayVat for automated compliance backup

PayVat Deadline Protection

Never miss another VAT deadline with PayVat's automated compliance system.

Smart Alerts

Automated reminders 7, 3, and 1 day before every deadline. Never rely on memory again.

Auto Filing

Direct ROS integration files your returns automatically. No manual entry or delays.

Real-time Status

Dashboard shows exactly what's due when. Always know your compliance status.

Zero Late Filings Guarantee

PayVat customers have zero late filing records. Our automated system ensures returns are filed on time, every time. Focus on your business while we handle compliance.

*Guarantee applies when using PayVat's automated filing features correctly

Never Miss Another Deadline

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Related guides:

Avoid penaltiesVAT registrationVAT ratesBusiness setupPricing

Last updated: August 12, 2025