Extension of filing date for VAT RTDs

Jan 25, 2021

Revenue extended the filing deadline for the VAT Return of Trading Details (RTD) to 10 March 2021. Currently the VAT RTD form does not reflect the temporary reduction in the standard rate of VAT from 23 percent to 21 percent, which took effect on 1 September 2020.

Revenue confirmed the revised VAT RTD form will be available from 10 February 2020, and to allow sufficient time for filing, the deadline is extended to 10 March 2021. See eBrief No. 008/21 for full details. 

Revenue also confirmed to Chartered Accountants Ireland that where a taxpayer or their agent has already submitted a VAT RTD in which the 23 percent supplies box includes information of supplies made at the 21 percent rate, it will not be necessary to amend or resubmit the VAT RTD.