It depends on your VAT liability:
|
Annual VAT Liability |
Filing Frequency |
|
Over €14,400 |
Every 2 months |
|
€3,001 – €14,400 |
Quarterly |
|
€3,000 or less |
Half-yearly |
Deadlines: 19th of the following month (or 23rd if using ROS).
Check your ROS account or talk to Revenue to confirm your frequency.
