Ireland
Digital Filing Updated 2025-12-15
Baseline
VAT3 Digital Filing via ROS
Ireland mandates digital VAT return (VAT3) filing through the Revenue Online Service (ROS). All VAT-registered businesses must file bi-monthly VAT returns digitally. Ireland's system is relatively straightforward but is evolving with PAYE real-time reporting and EU ViDA alignment.
Key Dates
2014Mandatory e-filing for businesses above turnover threshold
2019Expanded mandatory e-filing scope
2025Revenue reviewing alignment with EU ViDA proposals
Who is in scope
All VAT-registered businesses in Ireland.
Process
Accounting system calculates VAT liability -> VAT3 form data entered/uploaded to ROS -> Revenue processes -> confirmation.
Official Sources
Stay informed on Ireland
Get notified when mandates change or new practical insights are added.