VAT filing

dave the valuer

Registered User
Messages
3
I hope someone out there can help as all my attempts to get in touch with the South County Dublin VAT department have been fruitless (just an answerphone). I recently registered for VAT. I'm a sole trader earning not much over the 37,500 threshold. According to Revenue I should make a VAT return on a 4 monthly basis (3 returns per year) so I dutifully filled out a VAT3 form using the ROS offline app. When I tried to upload it I got the message "The tax period does not match an outstanding tax period for this registration". I then tried to do it online but the only outstanding period in the dropdown menu was 1/5/2015 - 30/6/2015. I rang the ROS helpline but they said its a VAT issue and I have to talk to my local office which has been impossible. I completed the registration in March of this year. Basically what I want to know is do I need to do a VAT return for the first four months of the year and if so how can I do this? Any help is much appreciated. Its getting very close to the 19th of the month so I'm getting worried.
 
I'd still continue efforts to contact Revenue on this, but I was in a similar boat a few years ago when I registered for VAT.
The information I got from Revenue at the time was that I needed to pay VAT at the standard 2 month intervals for a year, and then I could contact revenue to put me on the reduced 4 month interval returns (based on the evidence of the previous returns).
The VAT periods run by the calendar year, not from when you registered, so the standard VAT periods are Jan-Feb, Mar-Apr, May-June etc.
Then if you go on 4 month intervals, it's just Jan-Apr, May-Aug and Sep-Dec.
 
Unless you elected otherwise Revenue register you for VAT in the next period following when the VAT registration was submitted. So if you sent in the registration in March the next VAT period is May/June 2015.

If you need to back date the registration you will need to contact your local tax office to arrange this.

The 4 monthly basis will only apply from next year when you build up a profile and Revenue know what your annual liability is likely to be. Until then you should submit the 2 monthly VAT returns.