BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Lookuptax//Compliance Calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Ireland tax deadlines X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for Irela nd\, from lookuptax.com/compliance-calendar X-PUBLISHED-TTL:P7D BEGIN:VEVENT UID:ie-vat3-monthly-2026-08-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260819 DTEND;VALUE=DATE:20260820 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: July 2026\nSource: Office of th e Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for-va t/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2026-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260823 DTEND;VALUE=DATE:20260824 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: July 2026\nSource: Law Reform Com mission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31 /section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2026-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260823 DTEND;VALUE=DATE:20260824 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: July 2026\nSource: Law Reform Commiss ion (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/sec tion/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2026-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260823 DTEND;VALUE=DATE:20260824 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: July 2026\nSour ce: Office of the Revenue Commissioners — https://www.revenue.ie/en/custo ms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: July 202 6\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/e n/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-oil -traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2026-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260831 DTEND;VALUE=DATE:20260901 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : July 2026\nSource: Office of the Revenue Commissioners — https://www.re venue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes/ vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2026-09-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260919 DTEND;VALUE=DATE:20260920 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: Jul–Aug 2026\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2026-09-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260919 DTEND;VALUE=DATE:20260920 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: August 2026\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for- vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-four-monthly-2026-09-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260919 DTEND;VALUE=DATE:20260920 SUMMARY:Ireland: VAT3 return and payment — four-monthly (authorised) DESCRIPTION:Accountable persons the Collector-General has authorised to fi le four-monthly\, where annual VAT liability is between EUR 3\,001 and EU R 14\,400. Periods run January-April\, May-August and September-December. Filing and payment share this date.\nPeriod: May–Aug 2026\nSource: Offic e of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting -for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx \nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-four-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2026-09-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260923 DTEND;VALUE=DATE:20260924 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: August 2026\nSource: Law Reform C ommission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/ 31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2026-09-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260923 DTEND;VALUE=DATE:20260924 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: August 2026\nSource: Law Reform Commi ssion (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/s ection/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2026-09-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260923 DTEND;VALUE=DATE:20260924 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: August 2026\nSo urce: Office of the Revenue Commissioners — https://www.revenue.ie/en/cus toms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: August 2 026\nSource: Office of the Revenue Commissioners — https://www.revenue.ie /en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-o il-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : August 2026\nSource: Office of the Revenue Commissioners — https://www. revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-scheme s/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026- 08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: Jul–Aug 2026\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: Jul–Aug 2026\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: Jul–Aug 2026\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: Jul–Aug 2026\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-betting-duty-2026-10-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261015 DTEND;VALUE=DATE:20261016 SUMMARY:Ireland: Betting Duty — quarterly return and payment DESCRIPTION:Licensed bookmakers and remote betting intermediaries. Quarter s run January-March\, April-June\, July-September and October-December. R OS only\, and a nil entry is required where no bet was taken.\nPeriod: Q3 2026\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/betting-duty/when-do-i- pay.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-betting-duty TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2026-10-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261019 DTEND;VALUE=DATE:20261020 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: September 2026\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-f or-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-plastic-bag-levy-quarterly-2026-10-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261019 DTEND;VALUE=DATE:20261020 SUMMARY:Ireland: Plastic Bag Environmental Levy — quarterly return and pay ment DESCRIPTION:Retailers supplying plastic bags\, on the default quarterly ca dence. Nil returns are required.\nPeriod: Q3 2026\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/companies-and-charities /plastic-bag-environmental-levy/returns-payment-deadlines.aspx\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-plastic-bag-levy- quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2026-10-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261023 DTEND;VALUE=DATE:20261024 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: September 2026\nSource: Law Refor m Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/a ct/31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-quarterly-2026-10-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261023 DTEND;VALUE=DATE:20261024 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, quar terly DESCRIPTION:Accountable persons whose intra-Community supplies of goods do not exceed EUR 50\,000 in the quarter or in any of the previous four cal endar quarters.\nPeriod: Q3 2026\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/82/revis ed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-quarte rly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-quarterly-2026-10-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261023 DTEND;VALUE=DATE:20261024 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, q uarterly DESCRIPTION:Accountable persons making intra-Community supplies of service s\, which are quarterly by DEFAULT regardless of value — the opposite def ault from goods.\nPeriod: Q3 2026\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/83/revi sed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-qua rterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2026-10-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261023 DTEND;VALUE=DATE:20261024 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: September 2026\nSource: Law Reform Co mmission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/3 1/section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2026-10-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261023 DTEND;VALUE=DATE:20261024 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: September 2026\ nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/ customs/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026- 08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2026-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261025 DTEND;VALUE=DATE:20261026 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: Septembe r 2026\nSource: Office of the Revenue Commissioners — https://www.revenue .ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/minera l-oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-union-scheme-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Ireland: OSS VAT return — Union scheme DESCRIPTION:Taxable persons using the Union scheme with Ireland as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state. Payment falls on the same date. N il returns are required.\nPeriod: Q3 2026\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/value-add ed-tax/part10-special-schemes/vat-ecommerce-rules/union-scheme-one-stop-s hop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-union-scheme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-non-union-scheme-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Ireland: OSS VAT return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Ireland as member state of identification. Same dea dline as the Union scheme\, different population.\nPeriod: Q3 2026\nSourc e: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-pr ofessionals/tdm/value-added-tax/part10-special-schemes/vat-ecommerce-rule s/non-union-scheme-one-stop-shop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-non-union-sch eme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : September 2026\nSource: Office of the Revenue Commissioners — https://w ww.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-sch emes/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 20 26-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-sme-scheme-quarterly-report-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Ireland: EU VAT SME scheme — quarterly turnover report DESCRIPTION:Irish-established small enterprises registered to use the cros s-border SME exemption. The report covers turnover in ALL member states\, including those where the scheme is not applied\, entering 0 where there is no activity. Filed via ROS.\nPeriod: Q3 2026\nSource: Office of the R evenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/va lue-added-tax/eu-vat-sme-scheme/eu-vat-sme-scheme.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2026-11-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261119 DTEND;VALUE=DATE:20261120 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: Sep–Oct 2026\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2026-11-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261119 DTEND;VALUE=DATE:20261120 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: October 2026\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for -vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLa st verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2026-11-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261123 DTEND;VALUE=DATE:20261124 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: October 2026\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act /31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2026-11-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261123 DTEND;VALUE=DATE:20261124 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: October 2026\nSource: Law Reform Comm ission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/ section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2026-11-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261123 DTEND;VALUE=DATE:20261124 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: October 2026\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/cu stoms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: October 2026\nSource: Office of the Revenue Commissioners — https://www.revenue.i e/en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral- oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : October 2026\nSource: Office of the Revenue Commissioners — https://www .revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schem es/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026 -08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: Sep–Oct 2026\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: Sep–Oct 2026\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: Sep–Oct 2026\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: Sep–Oct 2026\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2026-12-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261219 DTEND;VALUE=DATE:20261220 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: November 2026\nSource: Office o f the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-fo r-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2026-12-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261223 DTEND;VALUE=DATE:20261224 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: November 2026\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/ac t/31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2026-12-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261223 DTEND;VALUE=DATE:20261224 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: November 2026\nSource: Law Reform Com mission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31 /section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2026-12-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261223 DTEND;VALUE=DATE:20261224 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: November 2026\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ustoms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2026-12-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261225 DTEND;VALUE=DATE:20261226 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: November 2026\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral -oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2026-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : November 2026\nSource: Office of the Revenue Commissioners — https://ww w.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-sche mes/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-betting-duty-2027-01-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:Ireland: Betting Duty — quarterly return and payment DESCRIPTION:Licensed bookmakers and remote betting intermediaries. Quarter s run January-March\, April-June\, July-September and October-December. R OS only\, and a nil entry is required where no bet was taken.\nPeriod: Q4 2026\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/betting-duty/when-do-i- pay.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-betting-duty TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2027-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270119 DTEND;VALUE=DATE:20270120 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: Nov–Dec 2026\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270119 DTEND;VALUE=DATE:20270120 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: December 2026\nSource: Office o f the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-fo r-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-four-monthly-2027-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270119 DTEND;VALUE=DATE:20270120 SUMMARY:Ireland: VAT3 return and payment — four-monthly (authorised) DESCRIPTION:Accountable persons the Collector-General has authorised to fi le four-monthly\, where annual VAT liability is between EUR 3\,001 and EU R 14\,400. Periods run January-April\, May-August and September-December. Filing and payment share this date.\nPeriod: Sep–Dec 2026\nSource: Offic e of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting -for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx \nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-four-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-bi-annual-2027-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270119 DTEND;VALUE=DATE:20270120 SUMMARY:Ireland: VAT3 return and payment — six-monthly (authorised) DESCRIPTION:Accountable persons the Collector-General has authorised to fi le six-monthly\, where annual VAT liability is between EUR 1 and EUR 3\,0 00. Periods run January-June and July-December. Filing and payment share this date.\nPeriod: Jul–Dec 2026\nSource: Office of the Revenue Commissio ners — https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-fo r-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-bi-annual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-plastic-bag-levy-quarterly-2027-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270119 DTEND;VALUE=DATE:20270120 SUMMARY:Ireland: Plastic Bag Environmental Levy — quarterly return and pay ment DESCRIPTION:Retailers supplying plastic bags\, on the default quarterly ca dence. Nil returns are required.\nPeriod: Q4 2026\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/companies-and-charities /plastic-bag-environmental-levy/returns-payment-deadlines.aspx\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-plastic-bag-levy- quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-plastic-bag-levy-annual-2027-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270119 DTEND;VALUE=DATE:20270120 SUMMARY:Ireland: Plastic Bag Environmental Levy — annual return and paymen t DESCRIPTION:Retailers Revenue has accepted onto annual filing: those who a re fully compliant and pay less than EUR 1\,000 in total over four consec utive quarters. Nil returns are required.\nPeriod: 2026\nSource: Office o f the Revenue Commissioners — https://www.revenue.ie/en/companies-and-cha rities/plastic-bag-environmental-levy/returns-payment-deadlines.aspx\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-plastic-bag-levy- annual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-01-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270123 DTEND;VALUE=DATE:20270124 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: December 2026\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/ac t/31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-quarterly-2027-01-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270123 DTEND;VALUE=DATE:20270124 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, quar terly DESCRIPTION:Accountable persons whose intra-Community supplies of goods do not exceed EUR 50\,000 in the quarter or in any of the previous four cal endar quarters.\nPeriod: Q4 2026\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/82/revis ed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-quarte rly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-quarterly-2027-01-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270123 DTEND;VALUE=DATE:20270124 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, q uarterly DESCRIPTION:Accountable persons making intra-Community supplies of service s\, which are quarterly by DEFAULT regardless of value — the opposite def ault from goods.\nPeriod: Q4 2026\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/83/revi sed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-qua rterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-01-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270123 DTEND;VALUE=DATE:20270124 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: December 2026\nSource: Law Reform Com mission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31 /section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-01-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270123 DTEND;VALUE=DATE:20270124 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: December 2026\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ustoms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: December 2026\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral -oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-union-scheme-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Ireland: OSS VAT return — Union scheme DESCRIPTION:Taxable persons using the Union scheme with Ireland as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state. Payment falls on the same date. N il returns are required.\nPeriod: Q4 2026\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/value-add ed-tax/part10-special-schemes/vat-ecommerce-rules/union-scheme-one-stop-s hop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-union-scheme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-non-union-scheme-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Ireland: OSS VAT return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Ireland as member state of identification. Same dea dline as the Union scheme\, different population.\nPeriod: Q4 2026\nSourc e: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-pr ofessionals/tdm/value-added-tax/part10-special-schemes/vat-ecommerce-rule s/non-union-scheme-one-stop-shop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-non-union-sch eme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : December 2026\nSource: Office of the Revenue Commissioners — https://ww w.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-sche mes/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-sme-scheme-quarterly-report-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Ireland: EU VAT SME scheme — quarterly turnover report DESCRIPTION:Irish-established small enterprises registered to use the cros s-border SME exemption. The report covers turnover in ALL member states\, including those where the scheme is not applied\, entering 0 where there is no activity. Filed via ROS.\nPeriod: Q4 2026\nSource: Office of the R evenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/va lue-added-tax/eu-vat-sme-scheme/eu-vat-sme-scheme.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: Nov–Dec 2026\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-electricity-tax-annual-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Ireland: Electricity Tax — annual return and payment DESCRIPTION:Liable electricity suppliers. Covers the calendar year and fal ls due on 31 January following. Nil returns are required where there is n o liability.\nPeriod: 2026\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/companies-and-charities/excise-and-licences/en ergy-taxes/electricity-tax/returns-and-payments.aspx\nLast verified: 2026 -08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-electricity-tax-a nnual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: Nov–Dec 2026\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: Nov–Dec 2026\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: Nov–Dec 2026\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-02-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270219 DTEND;VALUE=DATE:20270220 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: January 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for -vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLa st verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-02-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270223 DTEND;VALUE=DATE:20270224 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: January 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act /31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-02-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270223 DTEND;VALUE=DATE:20270224 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: January 2027\nSource: Law Reform Comm ission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/ section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-02-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270223 DTEND;VALUE=DATE:20270224 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: January 2027\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/cu stoms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: January 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.i e/en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral- oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-02-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270228 DTEND;VALUE=DATE:20270301 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : January 2027\nSource: Office of the Revenue Commissioners — https://www .revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schem es/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026 -08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2027-03-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270319 DTEND;VALUE=DATE:20270320 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: Jan–Feb 2027\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-03-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270319 DTEND;VALUE=DATE:20270320 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: February 2027\nSource: Office o f the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-fo r-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-03-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270323 DTEND;VALUE=DATE:20270324 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: February 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/ac t/31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-03-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270323 DTEND;VALUE=DATE:20270324 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: February 2027\nSource: Law Reform Com mission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31 /section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-03-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270323 DTEND;VALUE=DATE:20270324 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: February 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ustoms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: February 2027\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral -oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : February 2027\nSource: Office of the Revenue Commissioners — https://ww w.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-sche mes/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: Jan–Feb 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-electricity-tax-final-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Ireland: Electricity Tax — final return where a provisional one wa s filed DESCRIPTION:Liable electricity suppliers who filed an estimated provisiona l return on 31 January because the last two months of the year were incom plete.\nPeriod: 2026\nSource: Office of the Revenue Commissioners — https ://www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-t axes/electricity-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-electricity-tax-f inal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: Jan–Feb 2027\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: Jan–Feb 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: Jan–Feb 2027\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-betting-duty-2027-04-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270415 DTEND;VALUE=DATE:20270416 SUMMARY:Ireland: Betting Duty — quarterly return and payment DESCRIPTION:Licensed bookmakers and remote betting intermediaries. Quarter s run January-March\, April-June\, July-September and October-December. R OS only\, and a nil entry is required where no bet was taken.\nPeriod: Q1 2027\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/betting-duty/when-do-i- pay.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-betting-duty TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-04-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270419 DTEND;VALUE=DATE:20270420 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: March 2027\nSource: Office of t he Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for-v at/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-plastic-bag-levy-quarterly-2027-04-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270419 DTEND;VALUE=DATE:20270420 SUMMARY:Ireland: Plastic Bag Environmental Levy — quarterly return and pay ment DESCRIPTION:Retailers supplying plastic bags\, on the default quarterly ca dence. Nil returns are required.\nPeriod: Q1 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/companies-and-charities /plastic-bag-environmental-levy/returns-payment-deadlines.aspx\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-plastic-bag-levy- quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-04-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270423 DTEND;VALUE=DATE:20270424 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: March 2027\nSource: Law Reform Co mmission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/3 1/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-quarterly-2027-04-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270423 DTEND;VALUE=DATE:20270424 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, quar terly DESCRIPTION:Accountable persons whose intra-Community supplies of goods do not exceed EUR 50\,000 in the quarter or in any of the previous four cal endar quarters.\nPeriod: Q1 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/82/revis ed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-quarte rly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-quarterly-2027-04-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270423 DTEND;VALUE=DATE:20270424 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, q uarterly DESCRIPTION:Accountable persons making intra-Community supplies of service s\, which are quarterly by DEFAULT regardless of value — the opposite def ault from goods.\nPeriod: Q1 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/83/revi sed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-qua rterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-04-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270423 DTEND;VALUE=DATE:20270424 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: March 2027\nSource: Law Reform Commis sion (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/se ction/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-04-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270423 DTEND;VALUE=DATE:20270424 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: March 2027\nSou rce: Office of the Revenue Commissioners — https://www.revenue.ie/en/cust oms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270425 DTEND;VALUE=DATE:20270426 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: March 20 27\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/ en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-oi l-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-union-scheme-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Ireland: OSS VAT return — Union scheme DESCRIPTION:Taxable persons using the Union scheme with Ireland as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state. Payment falls on the same date. N il returns are required.\nPeriod: Q1 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/value-add ed-tax/part10-special-schemes/vat-ecommerce-rules/union-scheme-one-stop-s hop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-union-scheme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-non-union-scheme-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Ireland: OSS VAT return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Ireland as member state of identification. Same dea dline as the Union scheme\, different population.\nPeriod: Q1 2027\nSourc e: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-pr ofessionals/tdm/value-added-tax/part10-special-schemes/vat-ecommerce-rule s/non-union-scheme-one-stop-shop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-non-union-sch eme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : March 2027\nSource: Office of the Revenue Commissioners — https://www.r evenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes /vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-sme-scheme-quarterly-report-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Ireland: EU VAT SME scheme — quarterly turnover report DESCRIPTION:Irish-established small enterprises registered to use the cros s-border SME exemption. The report covers turnover in ALL member states\, including those where the scheme is not applied\, entering 0 where there is no activity. Filed via ROS.\nPeriod: Q1 2027\nSource: Office of the R evenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/va lue-added-tax/eu-vat-sme-scheme/eu-vat-sme-scheme.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2027-05-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270519 DTEND;VALUE=DATE:20270520 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: Mar–Apr 2027\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-05-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270519 DTEND;VALUE=DATE:20270520 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: April 2027\nSource: Office of t he Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for-v at/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-four-monthly-2027-05-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270519 DTEND;VALUE=DATE:20270520 SUMMARY:Ireland: VAT3 return and payment — four-monthly (authorised) DESCRIPTION:Accountable persons the Collector-General has authorised to fi le four-monthly\, where annual VAT liability is between EUR 3\,001 and EU R 14\,400. Periods run January-April\, May-August and September-December. Filing and payment share this date.\nPeriod: Jan–Apr 2027\nSource: Offic e of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting -for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx \nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-four-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-05-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270523 DTEND;VALUE=DATE:20270524 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: April 2027\nSource: Law Reform Co mmission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/3 1/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-05-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270523 DTEND;VALUE=DATE:20270524 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: April 2027\nSource: Law Reform Commis sion (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/se ction/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-05-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270523 DTEND;VALUE=DATE:20270524 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: April 2027\nSou rce: Office of the Revenue Commissioners — https://www.revenue.ie/en/cust oms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: April 20 27\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/ en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-oi l-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : April 2027\nSource: Office of the Revenue Commissioners — https://www.r evenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes /vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: Mar–Apr 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: Mar–Apr 2027\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: Mar–Apr 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: Mar–Apr 2027\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-06-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270619 DTEND;VALUE=DATE:20270620 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: May 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for-vat /how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-06-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270623 DTEND;VALUE=DATE:20270624 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: May 2027\nSource: Law Reform Comm ission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/ section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-06-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270623 DTEND;VALUE=DATE:20270624 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: May 2027\nSource: Law Reform Commissi on (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/sect ion/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-06-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270623 DTEND;VALUE=DATE:20270624 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: May 2027\nSourc e: Office of the Revenue Commissioners — https://www.revenue.ie/en/custom s/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: May 2027 \nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en /companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-oil- traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : May 2027\nSource: Office of the Revenue Commissioners — https://www.rev enue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes/v at-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-betting-duty-2027-07-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270715 DTEND;VALUE=DATE:20270716 SUMMARY:Ireland: Betting Duty — quarterly return and payment DESCRIPTION:Licensed bookmakers and remote betting intermediaries. Quarter s run January-March\, April-June\, July-September and October-December. R OS only\, and a nil entry is required where no bet was taken.\nPeriod: Q2 2027\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/betting-duty/when-do-i- pay.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-betting-duty TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2027-07-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270719 DTEND;VALUE=DATE:20270720 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: May–Jun 2027\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-07-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270719 DTEND;VALUE=DATE:20270720 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: June 2027\nSource: Office of th e Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for-va t/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-bi-annual-2027-07-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270719 DTEND;VALUE=DATE:20270720 SUMMARY:Ireland: VAT3 return and payment — six-monthly (authorised) DESCRIPTION:Accountable persons the Collector-General has authorised to fi le six-monthly\, where annual VAT liability is between EUR 1 and EUR 3\,0 00. Periods run January-June and July-December. Filing and payment share this date.\nPeriod: Jan–Jun 2027\nSource: Office of the Revenue Commissio ners — https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-fo r-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-bi-annual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-plastic-bag-levy-quarterly-2027-07-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270719 DTEND;VALUE=DATE:20270720 SUMMARY:Ireland: Plastic Bag Environmental Levy — quarterly return and pay ment DESCRIPTION:Retailers supplying plastic bags\, on the default quarterly ca dence. Nil returns are required.\nPeriod: Q2 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/companies-and-charities /plastic-bag-environmental-levy/returns-payment-deadlines.aspx\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-plastic-bag-levy- quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-07-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270723 DTEND;VALUE=DATE:20270724 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: June 2027\nSource: Law Reform Com mission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31 /section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-quarterly-2027-07-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270723 DTEND;VALUE=DATE:20270724 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, quar terly DESCRIPTION:Accountable persons whose intra-Community supplies of goods do not exceed EUR 50\,000 in the quarter or in any of the previous four cal endar quarters.\nPeriod: Q2 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/82/revis ed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-quarte rly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-quarterly-2027-07-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270723 DTEND;VALUE=DATE:20270724 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, q uarterly DESCRIPTION:Accountable persons making intra-Community supplies of service s\, which are quarterly by DEFAULT regardless of value — the opposite def ault from goods.\nPeriod: Q2 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/83/revi sed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-qua rterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-07-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270723 DTEND;VALUE=DATE:20270724 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: June 2027\nSource: Law Reform Commiss ion (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/sec tion/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-07-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270723 DTEND;VALUE=DATE:20270724 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: June 2027\nSour ce: Office of the Revenue Commissioners — https://www.revenue.ie/en/custo ms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270725 DTEND;VALUE=DATE:20270726 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: June 202 7\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/e n/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-oil -traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-union-scheme-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Ireland: OSS VAT return — Union scheme DESCRIPTION:Taxable persons using the Union scheme with Ireland as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state. Payment falls on the same date. N il returns are required.\nPeriod: Q2 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/value-add ed-tax/part10-special-schemes/vat-ecommerce-rules/union-scheme-one-stop-s hop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-union-scheme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-non-union-scheme-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Ireland: OSS VAT return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Ireland as member state of identification. Same dea dline as the Union scheme\, different population.\nPeriod: Q2 2027\nSourc e: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-pr ofessionals/tdm/value-added-tax/part10-special-schemes/vat-ecommerce-rule s/non-union-scheme-one-stop-shop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-non-union-sch eme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : June 2027\nSource: Office of the Revenue Commissioners — https://www.re venue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes/ vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-sme-scheme-quarterly-report-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Ireland: EU VAT SME scheme — quarterly turnover report DESCRIPTION:Irish-established small enterprises registered to use the cros s-border SME exemption. The report covers turnover in ALL member states\, including those where the scheme is not applied\, entering 0 where there is no activity. Filed via ROS.\nPeriod: Q2 2027\nSource: Office of the R evenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/va lue-added-tax/eu-vat-sme-scheme/eu-vat-sme-scheme.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: May–Jun 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: May–Jun 2027\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: May–Jun 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: May–Jun 2027\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-08-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270819 DTEND;VALUE=DATE:20270820 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: July 2027\nSource: Office of th e Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for-va t/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270823 DTEND;VALUE=DATE:20270824 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: July 2027\nSource: Law Reform Com mission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31 /section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270823 DTEND;VALUE=DATE:20270824 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: July 2027\nSource: Law Reform Commiss ion (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/sec tion/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270823 DTEND;VALUE=DATE:20270824 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: July 2027\nSour ce: Office of the Revenue Commissioners — https://www.revenue.ie/en/custo ms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: July 202 7\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/e n/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-oil -traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270831 DTEND;VALUE=DATE:20270901 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : July 2027\nSource: Office of the Revenue Commissioners — https://www.re venue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes/ vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2027-09-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270919 DTEND;VALUE=DATE:20270920 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: Jul–Aug 2027\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-09-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270919 DTEND;VALUE=DATE:20270920 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: August 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for- vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-four-monthly-2027-09-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270919 DTEND;VALUE=DATE:20270920 SUMMARY:Ireland: VAT3 return and payment — four-monthly (authorised) DESCRIPTION:Accountable persons the Collector-General has authorised to fi le four-monthly\, where annual VAT liability is between EUR 3\,001 and EU R 14\,400. Periods run January-April\, May-August and September-December. Filing and payment share this date.\nPeriod: May–Aug 2027\nSource: Offic e of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting -for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx \nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-four-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-09-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270923 DTEND;VALUE=DATE:20270924 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: August 2027\nSource: Law Reform C ommission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/ 31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-09-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270923 DTEND;VALUE=DATE:20270924 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: August 2027\nSource: Law Reform Commi ssion (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/s ection/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-09-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270923 DTEND;VALUE=DATE:20270924 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: August 2027\nSo urce: Office of the Revenue Commissioners — https://www.revenue.ie/en/cus toms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270925 DTEND;VALUE=DATE:20270926 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: August 2 027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie /en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-o il-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : August 2027\nSource: Office of the Revenue Commissioners — https://www. revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-scheme s/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026- 08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: Jul–Aug 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: Jul–Aug 2027\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: Jul–Aug 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: Jul–Aug 2027\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-betting-duty-2027-10-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271015 DTEND;VALUE=DATE:20271016 SUMMARY:Ireland: Betting Duty — quarterly return and payment DESCRIPTION:Licensed bookmakers and remote betting intermediaries. Quarter s run January-March\, April-June\, July-September and October-December. R OS only\, and a nil entry is required where no bet was taken.\nPeriod: Q3 2027\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/betting-duty/when-do-i- pay.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-betting-duty TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-10-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271019 DTEND;VALUE=DATE:20271020 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: September 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-f or-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-plastic-bag-levy-quarterly-2027-10-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271019 DTEND;VALUE=DATE:20271020 SUMMARY:Ireland: Plastic Bag Environmental Levy — quarterly return and pay ment DESCRIPTION:Retailers supplying plastic bags\, on the default quarterly ca dence. Nil returns are required.\nPeriod: Q3 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/companies-and-charities /plastic-bag-environmental-levy/returns-payment-deadlines.aspx\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-plastic-bag-levy- quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-10-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271023 DTEND;VALUE=DATE:20271024 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: September 2027\nSource: Law Refor m Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/a ct/31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-quarterly-2027-10-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271023 DTEND;VALUE=DATE:20271024 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, quar terly DESCRIPTION:Accountable persons whose intra-Community supplies of goods do not exceed EUR 50\,000 in the quarter or in any of the previous four cal endar quarters.\nPeriod: Q3 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/82/revis ed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-quarte rly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-quarterly-2027-10-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271023 DTEND;VALUE=DATE:20271024 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, q uarterly DESCRIPTION:Accountable persons making intra-Community supplies of service s\, which are quarterly by DEFAULT regardless of value — the opposite def ault from goods.\nPeriod: Q3 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/83/revi sed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-qua rterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-10-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271023 DTEND;VALUE=DATE:20271024 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: September 2027\nSource: Law Reform Co mmission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/3 1/section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-10-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271023 DTEND;VALUE=DATE:20271024 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: September 2027\ nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/ customs/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026- 08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: Septembe r 2027\nSource: Office of the Revenue Commissioners — https://www.revenue .ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/minera l-oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-union-scheme-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Ireland: OSS VAT return — Union scheme DESCRIPTION:Taxable persons using the Union scheme with Ireland as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state. Payment falls on the same date. N il returns are required.\nPeriod: Q3 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/value-add ed-tax/part10-special-schemes/vat-ecommerce-rules/union-scheme-one-stop-s hop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-union-scheme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-non-union-scheme-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Ireland: OSS VAT return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Ireland as member state of identification. Same dea dline as the Union scheme\, different population.\nPeriod: Q3 2027\nSourc e: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-pr ofessionals/tdm/value-added-tax/part10-special-schemes/vat-ecommerce-rule s/non-union-scheme-one-stop-shop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-non-union-sch eme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : September 2027\nSource: Office of the Revenue Commissioners — https://w ww.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-sch emes/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 20 26-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-sme-scheme-quarterly-report-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Ireland: EU VAT SME scheme — quarterly turnover report DESCRIPTION:Irish-established small enterprises registered to use the cros s-border SME exemption. The report covers turnover in ALL member states\, including those where the scheme is not applied\, entering 0 where there is no activity. Filed via ROS.\nPeriod: Q3 2027\nSource: Office of the R evenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/va lue-added-tax/eu-vat-sme-scheme/eu-vat-sme-scheme.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2027-11-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271119 DTEND;VALUE=DATE:20271120 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: Sep–Oct 2027\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-11-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271119 DTEND;VALUE=DATE:20271120 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: October 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for -vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLa st verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-11-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271123 DTEND;VALUE=DATE:20271124 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: October 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act /31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-11-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271123 DTEND;VALUE=DATE:20271124 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: October 2027\nSource: Law Reform Comm ission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/ section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-11-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271123 DTEND;VALUE=DATE:20271124 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: October 2027\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/cu stoms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: October 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.i e/en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral- oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : October 2027\nSource: Office of the Revenue Commissioners — https://www .revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schem es/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026 -08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: Sep–Oct 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: Sep–Oct 2027\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: Sep–Oct 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: Sep–Oct 2027\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2027-12-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271219 DTEND;VALUE=DATE:20271220 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: November 2027\nSource: Office o f the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-fo r-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2027-12-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271223 DTEND;VALUE=DATE:20271224 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: November 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/ac t/31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2027-12-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271223 DTEND;VALUE=DATE:20271224 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: November 2027\nSource: Law Reform Com mission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31 /section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2027-12-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271223 DTEND;VALUE=DATE:20271224 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: November 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ustoms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2027-12-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271225 DTEND;VALUE=DATE:20271226 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: November 2027\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral -oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2027-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : November 2027\nSource: Office of the Revenue Commissioners — https://ww w.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-sche mes/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-betting-duty-2028-01-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280115 DTEND;VALUE=DATE:20280116 SUMMARY:Ireland: Betting Duty — quarterly return and payment DESCRIPTION:Licensed bookmakers and remote betting intermediaries. Quarter s run January-March\, April-June\, July-September and October-December. R OS only\, and a nil entry is required where no bet was taken.\nPeriod: Q4 2027\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/betting-duty/when-do-i- pay.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-betting-duty TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2028-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280119 DTEND;VALUE=DATE:20280120 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: Nov–Dec 2027\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2028-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280119 DTEND;VALUE=DATE:20280120 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: December 2027\nSource: Office o f the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-fo r-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-four-monthly-2028-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280119 DTEND;VALUE=DATE:20280120 SUMMARY:Ireland: VAT3 return and payment — four-monthly (authorised) DESCRIPTION:Accountable persons the Collector-General has authorised to fi le four-monthly\, where annual VAT liability is between EUR 3\,001 and EU R 14\,400. Periods run January-April\, May-August and September-December. Filing and payment share this date.\nPeriod: Sep–Dec 2027\nSource: Offic e of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting -for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx \nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-four-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-bi-annual-2028-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280119 DTEND;VALUE=DATE:20280120 SUMMARY:Ireland: VAT3 return and payment — six-monthly (authorised) DESCRIPTION:Accountable persons the Collector-General has authorised to fi le six-monthly\, where annual VAT liability is between EUR 1 and EUR 3\,0 00. Periods run January-June and July-December. Filing and payment share this date.\nPeriod: Jul–Dec 2027\nSource: Office of the Revenue Commissio ners — https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-fo r-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-bi-annual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-plastic-bag-levy-quarterly-2028-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280119 DTEND;VALUE=DATE:20280120 SUMMARY:Ireland: Plastic Bag Environmental Levy — quarterly return and pay ment DESCRIPTION:Retailers supplying plastic bags\, on the default quarterly ca dence. Nil returns are required.\nPeriod: Q4 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/companies-and-charities /plastic-bag-environmental-levy/returns-payment-deadlines.aspx\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-plastic-bag-levy- quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-plastic-bag-levy-annual-2028-01-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280119 DTEND;VALUE=DATE:20280120 SUMMARY:Ireland: Plastic Bag Environmental Levy — annual return and paymen t DESCRIPTION:Retailers Revenue has accepted onto annual filing: those who a re fully compliant and pay less than EUR 1\,000 in total over four consec utive quarters. Nil returns are required.\nPeriod: 2027\nSource: Office o f the Revenue Commissioners — https://www.revenue.ie/en/companies-and-cha rities/plastic-bag-environmental-levy/returns-payment-deadlines.aspx\nLas t verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-plastic-bag-levy- annual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2028-01-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280123 DTEND;VALUE=DATE:20280124 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: December 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/ac t/31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-quarterly-2028-01-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280123 DTEND;VALUE=DATE:20280124 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, quar terly DESCRIPTION:Accountable persons whose intra-Community supplies of goods do not exceed EUR 50\,000 in the quarter or in any of the previous four cal endar quarters.\nPeriod: Q4 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/82/revis ed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-quarte rly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-quarterly-2028-01-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280123 DTEND;VALUE=DATE:20280124 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, q uarterly DESCRIPTION:Accountable persons making intra-Community supplies of service s\, which are quarterly by DEFAULT regardless of value — the opposite def ault from goods.\nPeriod: Q4 2027\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/83/revi sed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-qua rterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2028-01-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280123 DTEND;VALUE=DATE:20280124 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: December 2027\nSource: Law Reform Com mission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31 /section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2028-01-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280123 DTEND;VALUE=DATE:20280124 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: December 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ustoms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: December 2027\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral -oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-union-scheme-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Ireland: OSS VAT return — Union scheme DESCRIPTION:Taxable persons using the Union scheme with Ireland as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state. Payment falls on the same date. N il returns are required.\nPeriod: Q4 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/value-add ed-tax/part10-special-schemes/vat-ecommerce-rules/union-scheme-one-stop-s hop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-union-scheme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-non-union-scheme-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Ireland: OSS VAT return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Ireland as member state of identification. Same dea dline as the Union scheme\, different population.\nPeriod: Q4 2027\nSourc e: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-pr ofessionals/tdm/value-added-tax/part10-special-schemes/vat-ecommerce-rule s/non-union-scheme-one-stop-shop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-non-union-sch eme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : December 2027\nSource: Office of the Revenue Commissioners — https://ww w.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-sche mes/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-sme-scheme-quarterly-report-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Ireland: EU VAT SME scheme — quarterly turnover report DESCRIPTION:Irish-established small enterprises registered to use the cros s-border SME exemption. The report covers turnover in ALL member states\, including those where the scheme is not applied\, entering 0 where there is no activity. Filed via ROS.\nPeriod: Q4 2027\nSource: Office of the R evenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/va lue-added-tax/eu-vat-sme-scheme/eu-vat-sme-scheme.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: Nov–Dec 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-electricity-tax-annual-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Ireland: Electricity Tax — annual return and payment DESCRIPTION:Liable electricity suppliers. Covers the calendar year and fal ls due on 31 January following. Nil returns are required where there is n o liability.\nPeriod: 2027\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/companies-and-charities/excise-and-licences/en ergy-taxes/electricity-tax/returns-and-payments.aspx\nLast verified: 2026 -08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-electricity-tax-a nnual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: Nov–Dec 2027\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: Nov–Dec 2027\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: Nov–Dec 2027\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2028-02-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280219 DTEND;VALUE=DATE:20280220 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: January 2028\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for -vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLa st verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2028-02-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280223 DTEND;VALUE=DATE:20280224 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: January 2028\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act /31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2028-02-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280223 DTEND;VALUE=DATE:20280224 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: January 2028\nSource: Law Reform Comm ission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/ section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2028-02-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280223 DTEND;VALUE=DATE:20280224 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: January 2028\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/cu stoms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: January 2028\nSource: Office of the Revenue Commissioners — https://www.revenue.i e/en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral- oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2028-02-29@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : January 2028\nSource: Office of the Revenue Commissioners — https://www .revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schem es/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026 -08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2028-03-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280319 DTEND;VALUE=DATE:20280320 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: Jan–Feb 2028\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2028-03-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280319 DTEND;VALUE=DATE:20280320 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: February 2028\nSource: Office o f the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-fo r-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nL ast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2028-03-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280323 DTEND;VALUE=DATE:20280324 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: February 2028\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/ac t/31/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2028-03-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280323 DTEND;VALUE=DATE:20280324 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: February 2028\nSource: Law Reform Com mission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31 /section/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2028-03-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280323 DTEND;VALUE=DATE:20280324 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: February 2028\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ustoms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2028-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280325 DTEND;VALUE=DATE:20280326 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: February 2028\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral -oil-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : February 2028\nSource: Office of the Revenue Commissioners — https://ww w.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-sche mes/vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: Jan–Feb 2028\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-electricity-tax-final-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Ireland: Electricity Tax — final return where a provisional one wa s filed DESCRIPTION:Liable electricity suppliers who filed an estimated provisiona l return on 31 January because the last two months of the year were incom plete.\nPeriod: 2027\nSource: Office of the Revenue Commissioners — https ://www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-t axes/electricity-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-electricity-tax-f inal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: Jan–Feb 2028\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: Jan–Feb 2028\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: Jan–Feb 2028\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-betting-duty-2028-04-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280415 DTEND;VALUE=DATE:20280416 SUMMARY:Ireland: Betting Duty — quarterly return and payment DESCRIPTION:Licensed bookmakers and remote betting intermediaries. Quarter s run January-March\, April-June\, July-September and October-December. R OS only\, and a nil entry is required where no bet was taken.\nPeriod: Q1 2028\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/betting-duty/when-do-i- pay.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-betting-duty TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2028-04-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280419 DTEND;VALUE=DATE:20280420 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: March 2028\nSource: Office of t he Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for-v at/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-plastic-bag-levy-quarterly-2028-04-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280419 DTEND;VALUE=DATE:20280420 SUMMARY:Ireland: Plastic Bag Environmental Levy — quarterly return and pay ment DESCRIPTION:Retailers supplying plastic bags\, on the default quarterly ca dence. Nil returns are required.\nPeriod: Q1 2028\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/companies-and-charities /plastic-bag-environmental-levy/returns-payment-deadlines.aspx\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-plastic-bag-levy- quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2028-04-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280423 DTEND;VALUE=DATE:20280424 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: March 2028\nSource: Law Reform Co mmission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/3 1/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-quarterly-2028-04-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280423 DTEND;VALUE=DATE:20280424 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, quar terly DESCRIPTION:Accountable persons whose intra-Community supplies of goods do not exceed EUR 50\,000 in the quarter or in any of the previous four cal endar quarters.\nPeriod: Q1 2028\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/82/revis ed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-quarte rly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-quarterly-2028-04-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280423 DTEND;VALUE=DATE:20280424 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, q uarterly DESCRIPTION:Accountable persons making intra-Community supplies of service s\, which are quarterly by DEFAULT regardless of value — the opposite def ault from goods.\nPeriod: Q1 2028\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/83/revi sed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-qua rterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2028-04-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280423 DTEND;VALUE=DATE:20280424 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: March 2028\nSource: Law Reform Commis sion (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/se ction/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2028-04-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280423 DTEND;VALUE=DATE:20280424 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: March 2028\nSou rce: Office of the Revenue Commissioners — https://www.revenue.ie/en/cust oms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: March 20 28\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/ en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-oi l-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-union-scheme-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Ireland: OSS VAT return — Union scheme DESCRIPTION:Taxable persons using the Union scheme with Ireland as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state. Payment falls on the same date. N il returns are required.\nPeriod: Q1 2028\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/value-add ed-tax/part10-special-schemes/vat-ecommerce-rules/union-scheme-one-stop-s hop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-union-scheme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-non-union-scheme-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Ireland: OSS VAT return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Ireland as member state of identification. Same dea dline as the Union scheme\, different population.\nPeriod: Q1 2028\nSourc e: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-pr ofessionals/tdm/value-added-tax/part10-special-schemes/vat-ecommerce-rule s/non-union-scheme-one-stop-shop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-non-union-sch eme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : March 2028\nSource: Office of the Revenue Commissioners — https://www.r evenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes /vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-sme-scheme-quarterly-report-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Ireland: EU VAT SME scheme — quarterly turnover report DESCRIPTION:Irish-established small enterprises registered to use the cros s-border SME exemption. The report covers turnover in ALL member states\, including those where the scheme is not applied\, entering 0 where there is no activity. Filed via ROS.\nPeriod: Q1 2028\nSource: Office of the R evenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/va lue-added-tax/eu-vat-sme-scheme/eu-vat-sme-scheme.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2028-05-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280519 DTEND;VALUE=DATE:20280520 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: Mar–Apr 2028\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2028-05-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280519 DTEND;VALUE=DATE:20280520 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: April 2028\nSource: Office of t he Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for-v at/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-four-monthly-2028-05-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280519 DTEND;VALUE=DATE:20280520 SUMMARY:Ireland: VAT3 return and payment — four-monthly (authorised) DESCRIPTION:Accountable persons the Collector-General has authorised to fi le four-monthly\, where annual VAT liability is between EUR 3\,001 and EU R 14\,400. Periods run January-April\, May-August and September-December. Filing and payment share this date.\nPeriod: Jan–Apr 2028\nSource: Offic e of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting -for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx \nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-four-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2028-05-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280523 DTEND;VALUE=DATE:20280524 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: April 2028\nSource: Law Reform Co mmission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/3 1/section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2028-05-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280523 DTEND;VALUE=DATE:20280524 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: April 2028\nSource: Law Reform Commis sion (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/se ction/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2028-05-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280523 DTEND;VALUE=DATE:20280524 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: April 2028\nSou rce: Office of the Revenue Commissioners — https://www.revenue.ie/en/cust oms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: April 20 28\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/ en/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-oi l-traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2028-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : April 2028\nSource: Office of the Revenue Commissioners — https://www.r evenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes /vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026-0 8-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2028-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: Mar–Apr 2028\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2028-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: Mar–Apr 2028\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2028-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: Mar–Apr 2028\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2028-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: Mar–Apr 2028\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2028-06-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280619 DTEND;VALUE=DATE:20280620 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: May 2028\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for-vat /how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2028-06-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280623 DTEND;VALUE=DATE:20280624 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: May 2028\nSource: Law Reform Comm ission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/ section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2028-06-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280623 DTEND;VALUE=DATE:20280624 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: May 2028\nSource: Law Reform Commissi on (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/sect ion/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2028-06-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280623 DTEND;VALUE=DATE:20280624 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: May 2028\nSourc e: Office of the Revenue Commissioners — https://www.revenue.ie/en/custom s/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2028-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280625 DTEND;VALUE=DATE:20280626 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: May 2028 \nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en /companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-oil- traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2028-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : May 2028\nSource: Office of the Revenue Commissioners — https://www.rev enue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes/v at-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026-08- 23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-betting-duty-2028-07-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280715 DTEND;VALUE=DATE:20280716 SUMMARY:Ireland: Betting Duty — quarterly return and payment DESCRIPTION:Licensed bookmakers and remote betting intermediaries. Quarter s run January-March\, April-June\, July-September and October-December. R OS only\, and a nil entry is required where no bet was taken.\nPeriod: Q2 2028\nSource: Office of the Revenue Commissioners — https://www.revenue. ie/en/companies-and-charities/excise-and-licences/betting-duty/when-do-i- pay.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-betting-duty TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-two-monthly-2028-07-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280719 DTEND;VALUE=DATE:20280720 SUMMARY:Ireland: VAT3 return and payment — two-monthly (default taxable pe riod) DESCRIPTION:The default for every accountable person. A taxable period is two months beginning 1 January\, 1 March\, 1 May\, 1 July\, 1 September o r 1 November\, so periods end February\, April\, June\, August\, October and December. Filing and payment share this date — VATCA 2010 s. 76(1)(b) requires the remittance 'at the same time as so furnishing such return'. \nPeriod: May–Jun 2028\nSource: Office of the Revenue Commissioners — htt ps://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-ad ded-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2028-07-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280719 DTEND;VALUE=DATE:20280720 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: June 2028\nSource: Office of th e Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for-va t/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-bi-annual-2028-07-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280719 DTEND;VALUE=DATE:20280720 SUMMARY:Ireland: VAT3 return and payment — six-monthly (authorised) DESCRIPTION:Accountable persons the Collector-General has authorised to fi le six-monthly\, where annual VAT liability is between EUR 1 and EUR 3\,0 00. Periods run January-June and July-December. Filing and payment share this date.\nPeriod: Jan–Jun 2028\nSource: Office of the Revenue Commissio ners — https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-fo r-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-bi-annual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-plastic-bag-levy-quarterly-2028-07-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280719 DTEND;VALUE=DATE:20280720 SUMMARY:Ireland: Plastic Bag Environmental Levy — quarterly return and pay ment DESCRIPTION:Retailers supplying plastic bags\, on the default quarterly ca dence. Nil returns are required.\nPeriod: Q2 2028\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/companies-and-charities /plastic-bag-environmental-levy/returns-payment-deadlines.aspx\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-plastic-bag-levy- quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2028-07-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280723 DTEND;VALUE=DATE:20280724 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: June 2028\nSource: Law Reform Com mission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31 /section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-quarterly-2028-07-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280723 DTEND;VALUE=DATE:20280724 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, quar terly DESCRIPTION:Accountable persons whose intra-Community supplies of goods do not exceed EUR 50\,000 in the quarter or in any of the previous four cal endar quarters.\nPeriod: Q2 2028\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/82/revis ed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-quarte rly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-quarterly-2028-07-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280723 DTEND;VALUE=DATE:20280724 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, q uarterly DESCRIPTION:Accountable persons making intra-Community supplies of service s\, which are quarterly by DEFAULT regardless of value — the opposite def ault from goods.\nPeriod: Q2 2028\nSource: Law Reform Commission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/section/83/revi sed/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-qua rterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2028-07-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280723 DTEND;VALUE=DATE:20280724 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: June 2028\nSource: Law Reform Commiss ion (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/sec tion/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2028-07-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280723 DTEND;VALUE=DATE:20280724 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: June 2028\nSour ce: Office of the Revenue Commissioners — https://www.revenue.ie/en/custo ms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: June 202 8\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/e n/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-oil -traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-union-scheme-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Ireland: OSS VAT return — Union scheme DESCRIPTION:Taxable persons using the Union scheme with Ireland as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state. Payment falls on the same date. N il returns are required.\nPeriod: Q2 2028\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/value-add ed-tax/part10-special-schemes/vat-ecommerce-rules/union-scheme-one-stop-s hop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-union-scheme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-oss-non-union-scheme-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Ireland: OSS VAT return — non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Ireland as member state of identification. Same dea dline as the Union scheme\, different population.\nPeriod: Q2 2028\nSourc e: Office of the Revenue Commissioners — https://www.revenue.ie/en/tax-pr ofessionals/tdm/value-added-tax/part10-special-schemes/vat-ecommerce-rule s/non-union-scheme-one-stop-shop-oss.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-oss-non-union-sch eme TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : June 2028\nSource: Office of the Revenue Commissioners — https://www.re venue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes/ vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-sme-scheme-quarterly-report-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Ireland: EU VAT SME scheme — quarterly turnover report DESCRIPTION:Irish-established small enterprises registered to use the cros s-border SME exemption. The report covers turnover in ALL member states\, including those where the scheme is not applied\, entering 0 where there is no activity. Filed via ROS.\nPeriod: Q2 2028\nSource: Office of the R evenue Commissioners — https://www.revenue.ie/en/tax-professionals/tdm/va lue-added-tax/eu-vat-sme-scheme/eu-vat-sme-scheme.pdf\nLast verified: 202 6-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ssdt-return-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Ireland: Sugar Sweetened Drinks Tax — return and payment DESCRIPTION:Suppliers first supplying sugar-sweetened drinks in the State. The accounting period is two calendar months. Return and payment fall to gether\, ROS only\, and nil returns are required.\nPeriod: May–Jun 2028\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/documents/excise/legislation/ssdt-primary-legislat ion.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ssdt-return TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-solid-fuel-carbon-tax-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Ireland: Solid Fuel Carbon Tax — return and payment DESCRIPTION:Liable solid-fuel suppliers. The accounting period is two mont hs and the return and payment fall together. Nil returns are required.\nP eriod: May–Jun 2028\nSource: Office of the Revenue Commissioners — https: //www.revenue.ie/en/companies-and-charities/excise-and-licences/energy-ta xes/solid-fuel-carbon-tax/returns-payments.aspx\nLast verified: 2026-08-2 3 URL:https://lookuptax.com/compliance-calendar/ireland#ie-solid-fuel-carbon -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-natural-gas-carbon-tax-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Ireland: Natural Gas Carbon Tax — return and payment DESCRIPTION:Liable natural-gas suppliers. Two-month accounting period\, re turn and payment together\, nil returns required.\nPeriod: May–Jun 2028\n Source: Office of the Revenue Commissioners — https://www.revenue.ie/en/c ompanies-and-charities/excise-and-licences/energy-taxes/natural-gas-carbo n-tax/returns-and-payments.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-natural-gas-carbo n-tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-e-liquid-products-tax-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Ireland: E-liquid Products Tax — return and payment DESCRIPTION:E-liquid Products Suppliers. Two-month accounting period\, ret urn and payment together\, nil returns required.\nPeriod: May–Jun 2028\nS ource: Office of the Revenue Commissioners — https://www.revenue.ie/en/co mpanies-and-charities/excise-and-licences/ept/returns-and-payments.aspx\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-e-liquid-products -tax TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vat3-monthly-2028-08-19@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280819 DTEND;VALUE=DATE:20280820 SUMMARY:Ireland: VAT3 return and payment — monthly (authorised) DESCRIPTION:Accountable persons Revenue has authorised\, on request\, to f ile monthly — in practice those in a constant VAT repayment position. Fil ing and payment share this date.\nPeriod: July 2028\nSource: Office of th e Revenue Commissioners — https://www.revenue.ie/en/vat/accounting-for-va t/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vat3-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-goods-monthly-2028-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280823 DTEND;VALUE=DATE:20280824 SUMMARY:Ireland: VIES statement — intra-Community supplies of goods\, mont hly DESCRIPTION:Accountable persons making intra-Community supplies of goods a bove the EUR 50\,000 quarterly threshold\, and those who have not opted i nto the quarterly cadence. A nil statement is required from anyone who ha s filed for a previous period.\nPeriod: July 2028\nSource: Law Reform Com mission (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31 /section/82/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-goods-monthl y TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-vies-services-monthly-2028-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280823 DTEND;VALUE=DATE:20280824 SUMMARY:Ireland: VIES statement — intra-Community supplies of services\, m onthly (elected) DESCRIPTION:Accountable persons supplying intra-Community services who hav e ELECTED to lodge monthly statements. There is no threshold that forces this cadence for services.\nPeriod: July 2028\nSource: Law Reform Commiss ion (Revised Acts) — https://revisedacts.lawreform.ie/eli/2010/act/31/sec tion/83/revised/en/html\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-vies-services-mon thly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-intrastat-monthly-2028-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280823 DTEND;VALUE=DATE:20280824 SUMMARY:Ireland: Intrastat detailed return DESCRIPTION:Businesses whose intra-EU trade crosses EUR 750\,000 a year in either direction. The threshold is now the SAME for arrivals and dispatc hes\, and is tested per flow: crossing on dispatches does not pull you in to arrivals reporting. Nil returns are required.\nPeriod: July 2028\nSour ce: Office of the Revenue Commissioners — https://www.revenue.ie/en/custo ms/documents/vies/intrastat-traders-manual.pdf\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-intrastat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-rom1-oil-movements-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Ireland: Return of Oil Movements (ROM1) DESCRIPTION:Every holder of an Auto Fuel Trader's Licence or a Marked Fuel Trader's Licence — authorised warehousekeepers\, distributors and foreco urt retailers. Mandatory monthly\, whatever the volume.\nPeriod: July 202 8\nSource: Office of the Revenue Commissioners — https://www.revenue.ie/e n/companies-and-charities/excise-and-licences/mineral-oil-tax/mineral-oil -traders/return-of-oil-movements-rom1.aspx\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-rom1-oil-movement s TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ie-ioss-import-scheme-2028-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280831 DTEND;VALUE=DATE:20280901 SUMMARY:Ireland: IOSS VAT return — import scheme DESCRIPTION:Taxable persons\, or their intermediary\, using the import sch eme with Ireland as member state of identification\, for distance sales o f imported goods under EUR 150. An intermediary files and remits SEPARATE LY for each taxable person represented. Nil returns are required.\nPeriod : July 2028\nSource: Office of the Revenue Commissioners — https://www.re venue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes/ vat-ecommerce-rules/import-one-stop-shop-ioss.pdf\nLast verified: 2026-08 -23 URL:https://lookuptax.com/compliance-calendar/ireland#ie-ioss-import-schem e TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR