What is the VAT RTD return in Ireland?

The VAT Return of Trading Details (RTD) is an annual return filed with Revenue through ROS. It breaks your sales and purchases down by VAT category and must reconcile with the VAT3 returns you filed during the year.

When is the VAT RTD return due?

Within 23 days of the end of your accounting year. For a 31 December year-end that is 23 January; for a 31 August year-end it is 23 September.

Who has to file a VAT RTD return?

Every VAT-registered business in Ireland, whether a sole trader, partnership or company, and whether you file VAT3 monthly, bimonthly or annually.

VAT RTD Return Ireland: Who Files, Deadline & How (ROS)

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, within 23 days of the end of your accounting 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 deadline is not fixed to January and is not tied to your final VAT3 of the year. It is due within 23 days of the end of your accounting year:

Accounting year ending 31 December: due 23 January
Accounting year ending 31 August: due 23 September
Other year-ends: 23 days after the end of the accounting year. Check Revenue for your exact due date

What information is required on the RTD?

The RTD requires you to classify your sales (supplies) and purchases (inputs) by VAT category. The categories include the following (check the form on ROS for the exact layout):

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
Any other items shown on the form on ROS

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, ComplianceDesk's RCT notification tool helps you generate deduction notifications for each subcontractor payment. Check Revenue guidance for how RCT transactions are treated on your VAT returns and in the RTD.

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.

VAT RTD Return Ireland — Form, Deadline & How to File It