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.

