VAT3 return
aka VAT3, Irish VAT return
The VAT3 is the VAT return every VAT-registered Irish business files with Revenue for each taxable period, normally every two months. File and pay by the 19th of the following month, or the 23rd if you file through ROS.
Last reviewed October 2026
Definition
What it is: the VAT3 return records the VAT you owe Revenue, or the VAT Revenue owes you, for a taxable period. A VAT-registered business files one for every period, including periods with nothing to declare. When it is due: you must file the return and pay the VAT by the 19th day of the month following the end of each taxable period. If you file through Revenue Online Service (ROS), the time limit is extended to the 23rd day of the month. Late filing or payment can bring interest and penalties. How often: the standard taxable period is two months, starting on the first day of January, March, May, July, September and November. Revenue can authorise four-monthly returns where your annual VAT liability is between EUR 3,001 and EUR 14,400, and six-monthly returns where it is between EUR 1 and EUR 3,000. Businesses that are constantly in a repayment position can ask Revenue for monthly returns. What goes on it: T1 is the VAT on your sales (output VAT). T2 is the VAT you can reclaim on purchases (input VAT). T3 is the VAT payable when T1 is greater than T2, and T4 is the VAT repayable when T2 is greater than T1. The return also reports the value of intra-EU supplies and acquisitions of goods (E1, E2) and services (ES1, ES2), and goods imported under postponed accounting (PA1). If nothing is payable or repayable, enter zero at T1 to T4. Revenue says not to write 'nil' on any line. Once a year: you also complete a Return of Trading Details (RTD). It sets out your total purchases and sales for the year, broken down by VAT rate. The form appears in your ROS inbox at the end of the year. Related checks: E1 and ES1 report supplies to customers in other EU countries. The Irish and EU VAT number checker linked below checks a customer's VAT number against the EU VIES system, and the bulk VAT checker handles a whole list. If you are not registered yet, the VAT registration threshold checker shows whether you need to be.
Why it matters for software choice
Accounting software that tags every transaction with the right Irish VAT rate and fills in each VAT3 box automatically makes the return faster and more accurate. Software that tracks only one generic VAT rate forces manual reclassification at filing time, which is where most errors and under-declarations come from.
Authority sources
- Revenue: When VAT becomes payable (filing dates, taxable periods, RTD) (www.revenue.ie)
- Revenue: How do you complete a VAT 3 return? (www.revenue.ie)
- Revenue: How do you pay VAT? (www.revenue.ie)
Software categories this affects
Vendors covered by this term
Xero
Cloud accounting with direct AIB, BOI, and PTSB bank feeds for Irish SMEs
BrightBooks
Irish-built cloud bookkeeping (formerly Surf Accounts) with Revenue compliance and Irish support
Big Red Cloud
Irish cloud accounting for small businesses and sole traders
QuickBooks Online
Affordable cloud accounting with Irish bank feeds and a strong mobile app
Related terms
ROS (Revenue Online Service)
Revenue's secure portal for businesses, agents and large filers. Used to file VAT3, Form 11, CT1, RCT notifications, PAYE submissions and to access Revenue Payroll Notifications (RPNs).
Reverse Charge VAT (construction)
A VAT rule specific to Irish construction services: where both parties are RCT-registered, the subcontractor invoices net of VAT and the principal accounts for the VAT in their own VAT3 return.
Revenue eInvoicing
The mandatory structured electronic invoicing regime being rolled out by Revenue, aligning Ireland with the EU ViDA (VAT in the Digital Age) package. Invoices must be issued in a machine-readable format (UBL or CII) and transmitted via the Peppol network.