Revenue Tax Briefing Issue 57, October 2004
The VAT3 return has been re-designed and came into effect from the July/August 2004 VAT period.
The content of the return has been unaffected - only the layout has been changed. Guidelines on how to complete the return can be found on the reverse.
The new VAT3 has combined Return and Payment details into a detachable portion at the bottom of the form. The return should be detached and forwarded (with payment or debit instructions, if liability arises) in the pre-paid envelope provided.
The detachable portion contains the following:
Bank Details |
Return Details |
( a) If you are changing the |
• T1 - VAT on Sales |
bank a/c to which a |
• T2 - VAT on Purchases |
repayment should be |
• T3 - Payable Amount |
credited - enter the sort |
• T4 - Repayable Amount |
code and account |
or |
number only |
• Amount of Payment |
(b) You want to pay your |
|
liability by Single Debit |
|
Authority - enter the |
|
sort code, account |
|
number and amount |
|
Trade with other EU Countries |
|
• E1 - Value of Goods sent to other EU Countries |
|
• E2 Value of Goods received from other EU Countries |
Please note that photocopies of the return are not acceptable. The return should not be altered to cater for any period or any taxpayer other than that shown on the original. If copies of the return are needed, then contact the Collector General’s call centre at 1890 20 30 70. Staff at the call centre will arrange for a customised return to issue.
You can also file your VAT 3 return electronically using the Revenue On-Line Service (ROS). This free service provides Revenue’s customers with a secure, safe, easy to use and confidential facility to conduct their Revenue business 24 hours a day, 7 days a week. To register for ROS visit our website at www.revenue.ie and take the three easy steps to become a ROS customer.