VAT Return (VAT3)
Prepare the bi-monthly VAT3 return with output VAT at 23%/13.5%/9%/0%, input VAT deductions, and net liability.
Data verified · July 2026
What is a VAT3 return?
The bi-monthly VAT return filed through ROS, summarising the output VAT charged on your sales and the input VAT reclaimable on your purchases for the period. The difference is what you pay to — or reclaim from — Revenue.
Source: VAT Consolidation Act 2010 ; Revenue VAT3 return guide. · updated 2026
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Everything about VAT Return (VAT3)
📋Overview+
Prepares a bi-monthly VAT3 return: output VAT due on sales at the standard (23%), reduced (13.5%), second reduced (9%) and zero rates, less deductible input VAT on purchases, giving the net amount payable to (or refundable from) Revenue.
💡 Best practices
- This calculator does not model postponed accounting / reverse-charge VAT on imports (VAT3 boxes PA1/PA2) or partial-exemption apportionment for traders with mixed taxable and exempt activities.
📖User guide+
How to use this calculator
- 1
Enter net sales by VAT rate.
- 2
Enter deductible input VAT on purchases.
- 3
Read output VAT, input VAT and the net VAT position.
📚Glossary+
- VAT3
- The bi-monthly VAT return filed through ROS, summarising output and input VAT for the period.
ℹ️Sources & updates+
Last data update
July 14, 2026
Sources and references
VAT Consolidation Act 2010 ; Revenue VAT3 return guide.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — VAT Return (VAT3)
What is a VAT3 return?+
The bi-monthly VAT return filed through ROS, summarising the output VAT charged on your sales and the input VAT reclaimable on your purchases for the period. The difference is what you pay to — or reclaim from — Revenue.
Which VAT rates go into the return?+
Sales are entered net by rate: standard 23%, reduced 13.5%, second reduced 9%, and zero-rated. The calculator works out the output VAT per rate and adds them up.
What does this calculator not handle?+
Postponed accounting and reverse-charge VAT on imports (VAT3 boxes PA1/PA2), and partial-exemption apportionment for traders with mixed taxable and exempt activities. If either applies to you, treat the result as a starting point only.