Extension of filing date for VAT RTDs
As you will have seen in VAT Matters this month, Revenue extended the filing deadline for the VAT Return of Trading Details (RTD) to 10 March 2021. Revenue 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, when the revised RTD becomes available on 10 February.