Generally, a VAT return must be filed, and the VAT paid, between the 10th and the 19th day of the month following the VAT period (ss 74-79).

Distance sellers must file a quarterly VAT return on or before the 20th day of the month following the calendar quarter (s 91(6)(a)-(b)).

If no return is filed, the Revenue may estimate and enforce collection of their estimate of unpaid VAT (s 110).

A  taxable person must also file a statement of intra-EU supplies in each calendar quarter. This VIES statement must be filed before the last day of the month following the calendar quarter (s 82).