Sources checked 10 November 2026
Check your taxable period
The standard VAT period is generally two months, though Revenue can apply a different frequency. Revenue states that VAT is generally filed and paid by the 19th of the following month, with the VAT return filing time limit extended to the 23rd for ROS filers. Check your ROS filing and payment dates for the relevant period.
Gather the supporting records
Bring together sales and purchase invoices, credit notes, and bank or payment provider records. Flag cross-border transactions, imports and any unusual or large purchases early so they can be reviewed.
Reconcile before filing
Check the VAT reports against the underlying ledger and investigate unusual entries, duplicates or missing invoices. Keep the figures and support you’ll need for the annual Return of Trading Details.
Official guidance
This guide covers general rules. Check the dates and requirements that apply to your company or tax return.