VAT RTD Ireland — What Is It and How Do I File It?

The VAT Return of Trading Details (RTD) is an annual summary return filed with Revenue. It reconciles the VAT you declared on your VAT3 returns throughout the year against your actual trading details. Every VAT-registered business in Ireland must file one — and getting the figures wrong can trigger a Revenue enquiry.

What is the VAT RTD?

The Return of Trading Details is a separate annual filing from your regular VAT3 returns. While your VAT3 shows the VAT you owe for each period, the RTD provides Revenue with a full breakdown of your sales and purchases classified by VAT rate — giving them a complete picture of your trading activity for the year.

It's filed once per year, typically alongside your last VAT3 return of the year.

Who must file an RTD?

All VAT-registered businesses in Ireland must file an RTD, regardless of whether they are monthly, bimonthly, or annual filers. This includes sole traders, partnerships, limited companies, and government contractors registered for VAT in Ireland.

RTD filing deadline

The RTD is filed alongside your final VAT3 of the year:

Bimonthly filers (most businesses): the RTD accompanies the November/December VAT3, due by 19 January (or 23 January for online ROS filers)
Monthly filers: accompanies the December VAT3, due by 19 January (23 January for ROS)
Annual filers: accompanies their single annual VAT3, due by the period-specific deadline

What information is required on the RTD?

The RTD requires you to classify your sales (supplies) and purchases (inputs) by VAT category. You'll need totals for:

Domestic goods and services at the standard rate (23%)
Domestic goods and services at the reduced rate (13.5%)
Domestic goods and services at the second reduced rate (9%)
Domestic zero-rated supplies
Exempt supplies
Intra-EU acquisitions (from VAT-registered businesses in other EU member states)
Imports from outside the EU
Reverse charge transactions (e.g. construction services under RCT)
VAT on imports
Total input VAT credits claimed during the year

How to file the RTD via ROS

Log in to Revenue Online Service (ROS) at ros.ie
Navigate to "File a Return" → VAT → Return of Trading Details
Enter your figures for each category — they should reconcile with the sum of your VAT3 returns for the year
Submit and save your receipt

RCT and the RTD

If you are a principal contractor operating under the Relevant Contracts Tax (RCT) regime, your reverse charge payments to subcontractors under RCT must be declared in the RTD under the reverse charge row. These are supplies where the VAT liability shifts to the recipient (you, as the principal). ComplianceDesk's RCT notification tool helps you generate compliant deduction notifications for each subcontractor payment.

Consequences of an incorrect RTD

An RTD that doesn't reconcile with your VAT3 submissions will trigger a Revenue query. Common mismatches include: not declaring intra-EU acquisitions correctly, omitting reverse charge transactions, and incorrect VAT rate classification of supplies. Keep your VAT records for six years — Revenue can audit any period within this window.