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Republic of Ireland - VAT submission guide

Updated by Catherine McGovern and Mark Cullinan, Azets OLH Limited

How are VAT returns submitted to the tax authorities?	Irish VAT returns can be completed online or they can be completed offline and then uploaded online for submission. �� Online over the internet VAT returns can be completed and submitted online via the Revenue Online System (ROS): www.ros.ie �� In order to be able to complete VAT returns online, a business must have its own ROS access credentials or the business's tax agent must be linked to the business's VAT account on ROS. �� Completion offline and submission online The Irish Revenue provides an offline application (ROS Offline) which can be utilised instead to complete Irish VAT returns. Once completed offline, the VAT return can then be uploaded online on ROS.

Can a business submit paper VAT returns?	In limited circumstances, a business can submit a paper VAT return. In practice, paper VAT returns are scarce.

Can an agent submit a VAT return on behalf of the business?	Yes, an agent can submit a VAT return