First register for Revenue Online Services (ROS) if you haven’t already done so.
ROS is the Revenue Online Service which can be used by self-employed individuals, businesses, tax practitioners and other entities..
There are 3 steps to becoming a ROS customer:
- Step 1 – Apply for your ROS Access Number (RAN)
- Step 2 – Apply for your Digital Certificate
- Step 3 – Download and Save your Digital Certificate
You will not be able to access ROS until you complete Step 3 and download your digital certificate.
It is important that you keep your ROS digital certificate safe and secure.
You must save the digital certificate on your computer and keep this file to ensure access to ROS.
When you are ready to complete your VAT return you should log on to ROS. The following should be then be selected:
> My Services
> VAT Return
> VAT 3
Choose the relevant return period e.g. Jan/Feb 2017.
IMPORTANT NOTE: VAT returns are due on the below dates.
- 23 March for Jan/Feb
- 23 April for Mar/April
- 23 July for May/June
- 23 September for July/Aug
- 23 November for Sept/Oct
- 23 January for Nov/Dec
Remember – A VAT return can only be done through Revenue Online Services (ROS).
IMPORTANT NOTE: When necessary, a Relevant Contract Tax (RCT) return must be done on a separate RCT return.
The VAT3 return records the Value Added Tax (VAT) payable by you in your taxable period. The return should be completed as follows:
T1 – VAT on sales
Usually ‘0’ except when there is a reverse charge due because of a Relevant Contract.
When RCT is applicable, put the VAT amount in this box ie 13.5% of Relevant Contract.
T2 – VAT on purchases
For Schools always enter ‘0’ in this box
T3 – VAT payable
For schools, this will always be the same as T1
T4 – VAT repayable
This will never be applicable to a school
E1 – Intra-EU supplies of goods
Always enter ‘0’
E2 – Intra-EU acquisitions of goods
Enter amount if relevant but usually ‘0’
If you have bought goods from another European country enter the amount here
ES1 – Intra-EU supply of service
Not relevant to schools enter ‘0’
ES2 – Intra-EU acquisition of services
Not usually relevant for schools. Enter ‘0’
If you have bought services from another European country enter the amount here
IMPORTANT NOTE: If no VAT is applicable you must still do a ‘nil’ VAT return.
Don’t forget to sign and file, this means entering your password again. The form will not be processed until you complete this step.
If you need any further information please email firstname.lastname@example.org or phone (01) 9104020.