ROS FAQ - Vat 3 Close FAQ Window  Return to FAQ Index
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Question 1 How can I complete a VAT3?
Question 2 What are the stages in filing a VAT return on ROS?
Question 3 Can I file a VAT3 if I do not have a ROS Debit Instruction in place?
Question 4 As a Repayment Only taxpayer, am I required to set up a ROS Debit Instruction?
Question 6 What taxation periods are presented when filing my VAT3?
Question 7 As a Repayment Only (RPO) taxpayer, how do I file and will I be notified electronically that returns are due?
Question 8 How do I select the period I wish to file for ?
Question 9 What are the mandatory fields when completing a VAT3?
Question 10 Can I use Euro only to make my return or do I also need to enter cents if relevant?
Question 12 What do I do after I have entered the required data on the VAT form?
Question 13 What happens if there are no outstanding returns and I select an option to file a return?
Question 14 What should I do if I need to make an amendment to a return after I have e-filed?
Question 15 What is an amended return?
Question 16 What is a supplementary return?
Question 36 Can I file a Payment without return?
Question 17 What is the position as regards filing VAT RTD i.e. Return of Trading Details?
Question 37 Where can I access the Return of Trading Details (RTD)?
Question 18 Who must complete the Return of Trading Details form?
Question 19 I have no RTD details to complete. Must I enter zeros in each of the fields?
Question 20 Do I need to calculate the totals to be declared on the form?
Question 21 What information must be completed on the Return of Trading details form?
Question 22 What must you do if, while completing your VAT RTD, you discover you made an error in a previously filed VAT3?
Question 23 How have we designed the VAT RTD to assist you in completing it?
Question 24 Will I have to digitally sign the VAT RTD in addition to digitally signing the VAT3?
Question 25 Do Revenue provide an RTD Helpline?
Question 26 What is displayed on the Bank Details screen if the figures returned indicate that I have a liability?
Question 39 How can I receive a repayment?
Question 27 The amount of liability returned is displayed. Am I forced to pay the full amount or do I have the opportunity to change the amount to be paid?
Question 38 Can I amend the payment date?
Question 28 How do I file a VAT Repayment claim ?
Question 29 What is displayed on the Bank Details screen if the figures returned indicate that I am owed a refund?
Question 30 Can I change my repayment bank details?
Question 31 How do I offset my VAT repayment against balances due for other periods?
Question 32 How do I sign and submit my return?
Question 33 Will the receipt of my return be acknowledged?
Question 34 How do I know that my return has been filed?
Question 35 If I close down my computer or my internet connection goes down while I am completing the form will the details entered be lost ?
Question 36 Why can I only make returns for certain taxation periods?
Question 37 Why can I not make an RDT return as I have no outstanding taxation periods?
 
    How can I complete a VAT3?  
    There are 2 options to filing a VAT 3 - Online Filing or Upload a Return created Offline. Online Filing is following the steps to complete a return over the internet. Uploading an Offline return is uploading a Return created using the ROS Offline Application or 3rd party software. Top of page
    What are the stages in filing a VAT return on ROS?  
    There are 4 stages involved in the filing of a VAT return. These are:

  • Select the required period and enter the requisite data on the form, alternatively upload the file created offline
  • Complete the payment detail instructions to debit your bank account with the amount to be paid
  • Sign the return with your digital certificate and submit it to ROS
  • Receive an acknowledgment from ROS that the return has been filed.
Each of these stages is carried out on separate screens. Having completed your entries on a screen you then proceed to the next screen.

There is a time line displayed on the top right hand side of each of the filing screens which indicates your current stage within the filing procedure.

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    Can I file a VAT3 if I do not have a ROS Debit Instruction in place?  
    Yes. After you upload or fill in your VAT3 Details online, we will bring you to a Payments screen where you can indicate if you want to file the return only and make no payment at this time. Top of page
    As a Repayment Only taxpayer, am I required to set up a ROS Debit Instruction?  
    Repayment Only taxpayers are not, as a rule, required to set up a ROS Debit Instruction in order to file repayable VAT3 returns via ROS. However, in the event that these types of taxpayers are making a payable VAT3 return, ROS will prompt the user to either set up a ROS Debit Instruction on-line and/or to download and print off for manual completion a ROS Debit Instruction from ROS. Top of page
    What taxation periods are presented when filing my VAT3?  
    The periods presented for potential filing are those for which returns have recently issued and those which are outstanding. Your frequency of filing is controlled by the option you took when you registered for VAT. This detail is held on the Revenue mainframe computer and made available to ROS. If you are a bimonthly, 4 monthly or bi-annual filer you will be presented with any recently issued or outstanding bi-monthly, 4 monthly or bi-annual returns. If you are an annual filer, outstanding years will be presented. If there are no outstanding returns, you will be informed as such, but you will also be given the option of filing an additional return i.e. either an amended return or a supplementary return. Top of page
    As a Repayment Only (RPO) taxpayer, how do I file and will I be notified electronically that returns are due?  
    Repayment only taxpayers will receive a notification to file in the same way as any other customers i.e. by electronic notification close to the due date for filing that particular return. Once the RPO taxpayer selects the VAT3 filing option in ROS any outstanding periods will be presented for filing. You may use any outstanding periods to file your return for the first month of the bi-monthly taxation period. When the second return for this bi-monthly taxation period is issued, the period will be available in the drop down list again and you can complete a VAT3 Return with the details of the second month of the bi-monthly taxation period. Top of page
    How do I select the period I wish to file for?  
    By clicking on the drop down arrow in the date field box a list of all outstanding VAT3s is displayed. You can select the required date by clicking on the appropriate period on this list. Top of page
    What are the mandatory fields when completing a VAT3?  
    The mandatory fields are "VAT on Sales" and "VAT on Purchases", "Total goods to other EU countries", "Total goods from other EU countries", "Total services to other EU countries" and "Total services from other EU countries". These mandatory fields are represented on the screen by a ticked box alongside them. When you enter the figures in these 2 mandatory fields, the system will automatically calculate the VAT either due to be paid by you or due to be refunded to you. Top of page
    Can I use Euro only to make my return or do I also need to enter cents if relevant?  
    You can enter whole Euros only. Please do not enter cents. Top of page
    What do I do after I have entered the required data on the VAT form?  
    You proceed to the next stage in the filing process which is the Bank Details stage. If the return you are filing indicates that a liability will be due, you will be brought to a payments screen. If, on the other hand, the return details indicate that a refund is due, you will be brought to a repayment screen. Top of page
    What happens if there are no outstanding returns and I select the option to file a return?  
    You will be brought to a screen which will allow you to file an additional return. The need to file an Additional VAT Return can arise if you made a mistake in filing the original return and you wish to amend it (Amendment) or if you wish to file another return in addition to the one previously filed (Supplementary). By selecting the option to file an additional return, you will be brought to the return filing screen. On the return filing screen you will then select whether it is an amended return or a supplementary return which is being filed. Top of page
    What should I do if I need to make an amendment to a return after I have e-filed?  
    Once you have filed your return you may make an amendment by going back into the VAT3 screen and clicking on the Additional button where you are given a choice to file a Supplementary or an Amended VAT return. You can then select the Amendment option to file the amended figures. Top of page
    What is an amended return?  
    This Return replaces the previous return(s) submitted for the period. This amended Return represents the full tax liability for the period..

If the amount now due exceeds the total of the payment(s) made to date for the period, you should pay that balance now

If the amount now due is less than the total of the payment(s) made to date for the period, the overpayment will be either offset to any other liabilities due on your account or repaid to you.

Amended returns, though rare in practice, can arise in VAT.

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    What is a supplementary return?  
    You can only submit a supplementary return when you have recieved confirmation of the original return in your inbox. This return is in addition to the previous return(s) submitted for the period. This additional return together with the previous return(s) represents the full tax liability for the period.

You should pay any amount due on this additional return immediately.

Supplementary returns, though rare in practice, can arise in VAT.

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    Can I file a Payment without return?  
    Yes. In order to do so click the “payment” button accessible through the “my services” screen. Top of page
    What is the position as regards filing VAT RTD i.e. Return of Trading Details?  
    The VAT RTD must be filed once a year. If our records indicate that a VAT RTD is due for a period for which you are filing a VAT3 we will bring you automatically to a VAT RTD input screen before we proceed to the Bank Details stage of the filing process. You can then make the appropriate entries in each of the fields displayed. There is a Help feature available from the top left hand corner of this screen which gives detailed Help text on each of the data entry items. You can scroll through the Help screen to arrive at the required Help text. Top of page
    Where can I access the Return of Trading Details (RTD)?  
    The RTD will be attached to LAST bi-monthly VAT3 OF THE TRADING YEAR or for Annual VAT3’s it will appear attached to VAT3. It will also appear as a direct option from the returns screen. Top of page
    Who must complete the Return of Trading Details form?  
    The Return Of Trading Details form must be completed by all traders registered for VAT. Top of page
    I have no RTD details to complete. Must I enter zeros in each of the fields?  
    No. We have included a feature which enables you to make a nil declaration if you have no trading details to declare. If you have trading details to declare but have no entries to make in some of the data entry fields, you may leave these fields blank or alternatively, enter zero. Top of page
    Do I need to calculate the totals to be declared on the form?  
    No. In keeping with our strategy of making it as easy as possible for you to file your return, we will calculate the totals for you based on the entries you make on the form. Top of page
    What information must be completed on the Return of Trading Details form?  
    The information supplied must include a breakdown of the supplies of goods and services, imports and deductible inputs at the various rates applicable during the year. This should include all Irish, Intra-EU and overseas trade. Top of page
    What must you do if, while completing your VAT RTD, you discover you made an error in a previously filed VAT3?  
    The error should be corrected by submitting an amended VAT3 return for the period in question. This can be done by selecting the amended return option on the VAT3 screen. Top of page
    How have we designed the VAT RTD to assist you in completing it?  
    The form consists of two main blocks, Sales and Purchases, and each block is broken up into two columns. One column refers to Goods and Services and the other column relates to Acquisitions from other EU countries (Sales) and Other Deductible Goods and Services (Purchases). Top of page
    Will I have to digitally sign the VAT RTD in addition to digitally signing the VAT3?  
    No. We have designed the VAT filing system so that the VAT RTD is only opened when the VAT3 for the relevant period is being filed. You will be asked to digitally sign the composite return which will consist of the VAT3 for the appropriate period and the VAT RTD for the corresponding year. Top of page
    Do Revenue provide an RTD Helpline?  
    Yes! If you have further queries as to how you account for trading details ring 1890 203070 and ask for the Return of Trading Details Helpline. Top of page
    What is displayed on the Bank Details screen if the figures returned indicate that I have a liability?  
    We show you the Name, Sort Code and Account Number of the bank account from which your payment will be debited. We also show you the amount of the liability returned by you from the entries made on the form.

At the bottom of the screen we display a summary of the amounts filed i.e. the VAT due, the VAT deductible and the VAT payable.
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    How can I receive a repayment?  
    Repayments will be made electronically to your Bank Account. In order to receive a repayment electronically you must have an Irish Bank Account. Top of page
    The amount of liability returned is displayed. Am I forced to pay the full amount or do I have the opportunity to change the amount to be paid?  
    You can change the amount which you wish to be paid i.e. the amount which will be debited from your account. You can do so by entering a different figure in the Payment Amount field. However we would advise against this since it will obviously put you in an arrears position and you may be forced to pay interest in addition to the liability. It will also result in the issue of an underpayment letter by Revenue. Top of page
    Can I amend the payment date?  
    You can amend the payment date provided it is before the due date. If the due date is expired, the payment date will default to the current payment date and cannot be amended. Top of page
    How do I file a VAT Repayment claim?  
    On completion of the VAT3 Page, if the entries made indicate a refund is due, you will be brought to a repayment screen where you will be shown the repayment bank details and the amount to be repaid. Top of page
    What is displayed on the Bank Details screen if the figures returned indicate that I am owed a refund?  
    We show you the Name, Sort Code and Account Number of the bank account to which your refund will be credited. We also show you the amount of the refund due to you from the entries made on the form.

There is also a facility which allows you to offset any refund due to you against other liabilities you may have for VAT or other taxes. If you select this option we will arrange for the offset to be made and refund you any balance due to you after the offset has been done.
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    Can I change my repayment bank details?  
    Yes but you cannot yet do this on ROS. You must contact the VAT Repayment section at the following address:

  Registered VAT Repayments Section
  Office of the Revenue Commissioners
  Sarsfield House
  Francis Street
  Limerick

Telephone LoCall no. 1890 25 26 25 Fax no. 061 488465
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    How do I offset my VAT repayment against balances due for other periods?  
    On the VAT repayment screen there is an option to offset your repayment amount. You must indicate your wish to offset by ticking the offset box and then a Revenue Official will contact you about your offset details in due course. Top of page
    How do I sign and submit my return?  
    You sign and submit your return by applying your digital certificate to the return to be filed. You complete this process in the third step of the filing process i.e. the sign and submit stage. You select your certificate from the drop-down listbox presented on the Sign and Submit page. When you select your digital certificate, you are then asked to enter the password associated with it. Once you have entered the correct password, the sign and submit button is activated. When you click on this button, the return is signed and sent to ROS. Top of page
    Will the receipt of my return be acknowledged?  
    Yes. This is the final stage in the filing process. When the return has been received by ROS we send you a message acknowledging this fact. Your return is then available for viewing as a new item in your ROS Inbox. Top of page
    How do I know that my return has been filed?  
    Once you have signed and submitted your return you will immediately receive an acknowledgment in your ROS Inbox. When you receive this acknowledgment you may rest assured that ROS has received your return and is processing the contents thereof. Top of page
    If I close down my computer or my internet connection goes down while I am completing the form will the details entered be lost?  
    No. Provided you have passed Step 1 of the completion process the form details entered will be saved on ROS. When you attempt to file another similar form you will be prompted with a message advising you that a partially completed return is held on ROS. You will be given the option to continue completing the partially saved form or to replace it with a new form. Top of page
    Why can I only make returns for certain taxation periods?  
    Customers who have a Place of Supply registration on their account can only make returns for non-required compliance periods. Top of page
    Why can I not make an RDT return as I have no outstanding taxation periods?  
    Customers who have a Place of Supply registration on their account can only make returns for non-required compliance periods. Top of page