Updated by Kevin Hendricken, PKF Brenson Lawlor Ltd
| How are VAT returns submitted to the tax authorities? | Irish VAT returns can be completed online or they can be completed offline and then uploaded online for submission.
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Online over the internet
VAT returns can be completed and submitted online via the Revenue Online Service (ROS):
www.ros.ie
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In order to be able to complete VAT returns online, a business must have its own ROS access credentials or the business's tax agent must be linked to the business's VAT account on ROS.
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Completion offline and submission online
The Irish Revenue provides an offline application (ROS Offline) which can be utilised instead to complete Irish VAT returns. Once completed offline, the VAT return can then be uploaded online on ROS. |
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| Can a business submit paper VAT returns? | In limited circumstances, a business can submit a paper VAT return. |
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| Can an agent submit a VAT return on behalf of the business? | Yes, an agent can submit a VAT return on behalf of a business via their online |
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Web page updated on 17 Mar 2025 14:40