CG5 Leaflet

Help us to help you make a correct VAT 3 Return

Delays in processing VAT returns are often caused by simple clerical errors in preparing the return.

It is in your interest that your return is correct whether you are making a claim or a payment.

Do not submit invoices with your return.

You should retain these for examination by the Inspector of Taxes.

VAT 3 Checklist

• Is your correct name and VAT number on the VAT 3?
• Have you used an original VAT form? - a photocopy MUST NOT be used.

If you did not receive or have lost the original form, phone us and we will immediately supply a new one.

• Have you completed your return in ink? - details in pencil are not acceptable.
• Is the return signed?
• Are all your entries on the return form legible?
• Have you accounted for acquisitions from other EU countries?
• Is the declaration arithmetically correct?
  • if you are making a payment, use box T3
  • the figure in box T3 should be the T1 minus the T2 figure
  • if you are making a claim, us box T4
  • the figure in box T4 should be the T2 minus the T1 figure
• Have you supplied the Collector-General with details of your Bank/Building Society Account Number and Sort Code for repayment directly to your account?

A separate help leaflet is available on this subject

• Have you completed boxes E1 & E2? - ‘NIL’ must be inserted if there are no entries being made

KEEP THIS CHECKLIST

Use it each time you complete your return. By doing so, you help us to improve our service to you.

Completed VAT return forms should be sent to:

Office of the Collector-General,
Sarsfield House,
Francis Street,
Limerick

Further enquiries relating to a VAT Repayment claim should be made to:

VAT Repayments (Registered),
Office of the Revenue Commissioners,
Collector General’s Division,
Sarsfield House,
Francis Street,
Limerick.

Lo Call: 1890 25 26 25

Telephone: (061) 310310

Fax: (061) 488465

Email: regvat@revenue.ie

Bank Details

It is important that you supply the Collector-General with current details of your Bank/Building Society account Number and Sort code, in order to facilitate repayment directly to your account. You should always advise the Collector-General in the event of you moving your account, in order that your subsequent repayments may remain correctly credited to you

A separate leaflet on “Direct VAT Repayment” is available from all Revenue Enquiry Offices or by telephoning the Collector-General at the number relevant to your registration number above.