VAT/RCT Deadlines

The FSSU has prepared a schedule of important dates for Revenue returns and the preparation and submission of annual financial accounts.

The table below provides a schedule of important dates for filing returns to Revenue for VAT, RCT and RTD. The dates listed below are the latest date a return should be filed and paid on ROS.  Also filing frequency varies from school to school i.e. some schools are set up for monthly RCT returns while others file quarterly returns (every 3 months). The table below includes both monthly and quarterly returns dates– please select the options which is applicable to your school.

Date

Activity

September
23 Sept RCT - review, print and payment for Aug (monthly)
23 Sept VAT 3 - return and payment for July/Aug
23 Sept VAT RTD - return for period Sept to Aug
October
23 Oct RCT - review, print and payment for Sept (monthly)
23 Oct RCT - review, print and payment for July to Sept (Quarterly)
November  
23 Nov RCT - review, print and payment for Oct (monthly)
23 Nov VAT 3 - return and payment for Sept/Oct
December  
23 Dec RCT - review, print and payment for Nov (monthly)
January  
23 Jan RCT - review, print and payment for Dec (monthly)
23 Jan RCT - review, print and payment for Oct to Dec (Quarterly)
23 Jan VAT 3 -  return and payment for Nov/Dec
February
23 Feb RCT -  review, print and payment for Jan  (monthly)
March  
23 March RCT - review, print and payment for Feb (monthly)
23 March VAT 3 return and payment for Jan/Feb
April
23 April RCT - review, print and payment for March (monthly)
23 April RCT - review, print and payment for Jan to March (Quarterly)
May  
23 May RCT - review, print and payment for April (monthly)
23 May VAT 3 - return and payment for March/April
June  
23 June RCT - review, print and payment for May (monthly)
July
23 July RCT - review, print and payment for June (monthly)
23 July RCT - review, print and payment for April to June (Quarterly)
23 July VAT 3 return and payment for May/June
August  
23 Aug RCT – review, print and payment for July (monthly)