![]() Revenue may authorise a monthly VAT return, on request. Generally, monthly VAT returns are made by taxable persons in a constant VAT repayment position. six-monthly returns, if your annual liability is €3,000 or less.four-monthly returns, if your annual VAT liability is between €3,001 and €14,400.annual return, if you are making equal instalments by direct debit.However, the Collector-General may authorise the following taxable periods: The taxable period is a two-month period (bi-monthly) commencing on the first day of January, March, May, July, September and November. You may incur interest and penalties for late, or non-filing and payment, of your VAT. This should be a true and correct return furnished to the Collector-General through Revenue Online Service (ROS).įor ROS filers, the time limit for filing a VAT return is extended to the 23rd day of the month. You must file and pay your Value-Added Tax (VAT) by the 19th day of the month following the end of each taxable period. ![]()
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