Most VAT-registered businesses file bi-monthly returns due on the 19th of each even month. Here are all 2026 VAT deadlines and what you need to know.
| VAT period | Paper return deadline | ROS deadline |
|---|---|---|
| November–December 2025 | 19 February 2026 | 23 February 2026 |
| January–February 2026 | 19 April 2026 | 23 April 2026 |
| March–April 2026 | 19 June 2026 | 23 June 2026 |
| May–June 2026 | 19 August 2026 | 23 August 2026 |
| July–August 2026 | 19 October 2026 | 23 October 2026 |
| September–October 2026 | 19 December 2026 | 23 December 2026 |
Note: if a deadline falls on a weekend or public holiday, it typically moves to the next working day. Verify exact dates at revenue.ie before filing.
| Frequency | Who qualifies | When it applies |
|---|---|---|
| Bi-monthly | Most VAT-registered businesses | Standard — automatic |
| Monthly | Businesses with regular VAT refunds (e.g. exporters) | On application to Revenue |
| Annual | Businesses with VAT liability below €3,000/year | Revenue must approve; direct debit covers monthly instalments |
| 4 returns per year | Certain sectors — Revenue advises | Rarely used; Revenue confirms |
D’Emilia Accounting files Form 11, CT1, and VAT returns for individuals and businesses in Ireland. Never worry about a late filing surcharge again.
Most VAT-registered businesses file bi-monthly returns due on the 19th of the month following each two-month VAT period. The six deadlines in 2026 are: 19 February, 19 April, 19 June, 19 August, 19 October, 19 December. ROS filers typically get until the 23rd.
Yes. Revenue may allow monthly VAT filing for businesses that regularly receive VAT refunds (e.g. zero-rated exporters). Monthly returns are due on the 19th of each month. You can apply to Revenue to change your VAT filing frequency.
Yes, if your VAT liability is below €3,000 per year, you may qualify for annual VAT filing with direct debit payments. Revenue will advise if you qualify — it is not self-assessed.
A late filing surcharge of 10% (up to 2 months late) or 20% (over 2 months late) applies to the VAT liability for that period, capped at €63,493. Daily interest of 0.0219% also accrues on unpaid VAT from the due date.
You must register for VAT if your turnover in the last 12 months (or expected in the next 30 days) exceeds: €80,000 for goods or €40,000 for services (2026 thresholds). You can also register voluntarily below these thresholds.
Yes. Revenue offers a direct debit option for bi-monthly and annual VAT filers. You pay a fixed monthly amount and settle any balance or receive a refund when you file. You must still file the return — direct debit covers payment only.
Disclaimer: General information only. Verify at revenue.ie. Not tax advice.
Our accountants handle your filings, send you deadline reminders, and ensure you are always compliant with Revenue — for income tax, corporation tax, VAT, PAYE and more.