When is my VAT3 due? Irish VAT deadlines for 2026 and 2027
Every period, and the date it is actually due. Bookmark it or take a photo of it.
Irish VAT periods are two months long by default, and the return and payment are generally due by the 23rd of the month after the period ends when you file and pay through ROS. Filing on paper is an earlier date, the 19th, and almost nobody does.
Every period and deadline, 2026 and 2027
| VAT period | Period ends | Return and payment due (ROS) |
|---|---|---|
| Jan-Feb 2026 | 28 February 2026 | 23 March 2026 |
| Mar-Apr 2026 | 30 April 2026 | 23 May 2026 |
| May-Jun 2026 | 30 June 2026 | 23 July 2026 |
| Jul-Aug 2026 | 31 August 2026 | 23 September 2026 |
| Sep-Oct 2026 | 31 October 2026 | 23 November 2026 |
| Nov-Dec 2026 | 31 December 2026 | 23 January 2027 |
| Jan-Feb 2027 | 28 February 2027 | 23 March 2027 |
| Mar-Apr 2027 | 30 April 2027 | 23 May 2027 |
| May-Jun 2027 | 30 June 2027 | 23 July 2027 |
| Jul-Aug 2027 | 31 August 2027 | 23 September 2027 |
| Sep-Oct 2027 | 31 October 2027 | 23 November 2027 |
| Nov-Dec 2027 | 31 December 2027 | 23 January 2028 |
These are the standard two-monthly periods. If you are on quarterly, four-monthly, half-yearly or annual filing, your dates differ — the same 23rd-of-the-following-month rule applies to the end of your period. Your registration says which you are on, and it is worth checking rather than assuming, because it is the sort of thing that gets set once and never looked at again.
What you are actually filing
Two figures carry the return:
- T1 — VAT on sales. The output VAT you charged this period.
- T2 — VAT on purchases. The input VAT you are reclaiming.
You pay the difference. What goes into T1 depends on whether you are on the invoice basis or the cash receipts basis, and the two give genuinely different answers for the same invoices — that is worth understanding before you file.
Three things that change the number
- Reverse-charge supplies carry no VAT, so they add nothing to T1, and they are reported separately rather than as a 0% sale. See reverse charge invoices.
- A credit note reduces the period it was issued in, not the period of the invoice it reverses. Why that matters.
- Deposits land differently depending on your basis. The two cases.
If you cannot pay
File anyway, on time, and talk to Revenue. Late filing and late payment can attract interest and penalties, and a run of late returns can affect your tax clearance — which is the thing that quietly costs you work, because main contractors check it. A return filed on time with a payment arrangement is a different conversation from a return that never arrived.
This is a plain-English summary, not tax advice, and dates can change. Revenue's own guidance is the authority, and ROS shows your actual due dates for your actual registration.
Kayment works out the T1 side for you
Pick the period and it gives you the VAT on your sales, per rate, per currency, on whichever basis you file. It does not invent a T2 — Kayment sees what you invoice and nothing you buy, and it says so on the screen rather than handing you a number that looks like a finished return.
See how it works