AATS, 7 The Old Fire Station, Dun Laoghaire, Co. Dublin
P: 01 2845622    F: 01 2301044

VAT is a tax on consumer spending. It is collected by VAT-registered traders on their supplies of goods and services effected within the State, for consideration, to their customers. Generally, each such trader in the chain of supply from manufacturer through to retailer charges VAT on his or her sales and is entitled to deduct from this amount the VAT paid on his or her purchases.

The effect of offsetting VAT on purchases against VAT on sales is to impose the tax on the added value at each stage of production hence Value-Added Tax.

We provide a comprehensive reporting and compliance service to meet all of the revenue requirements.

Below is a list of key payment and return VAT dates:
Date Type of return and the period of the payment cover for each tax type
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period November/December 2008
19 VAT: Bi-Annual VAT 3 return and payment (if due) for period July/December 2008
19 VAT: 4 Monthly VAT 3 return and payment (if due) for period September/December 2008
January
March
Date Type of return and the period of the payment cover for each tax type
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period January/February 2009
May
Date Type of return and the period of the payment cover for each tax type
19 VAT: VAT 3 return and payment for period March/April 2009
19 VAT: 4 Monthly VAT 3 return and payment (if due) for period January/April 2009
July
Date Type of return and the period of the payment cover for each tax type
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period May/June 2009
19 VAT: Bi-Annual VAT 3 return and payment (if due) for period January/June 2009
September
Date Type of return and the period of the payment cover for each tax type
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period July/August 2009
19 VAT: 4 Monthly VAT 3 return and payment (if due) for period May/August 2009
November
Date Type of return and the period of the payment cover for each tax type
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period September/October 2009
VAT