Revenue Annual VAT returns

Revenue has updated their payments on Ros for companies who previously were making VAT returns annually*. Previously, companies on an annual return basis paid a Fixed Direct Debit (FDD) per month with the final balance being reconciled and paid or refunded by the 23rd of January (19th if a manual return) the following year. From 2026, Revenue will no longer accept annual VAT returns and they must be done bi-monthly*. The payment method will move to Variable Direct Debit (VDD) and must be set up on Ros by each customer. This will allow Revenue to collect the exact amount due on the deadline of the 23rd, saving you from having to pay this manually on Ros. FDD is expected be fully cease by April 2026. If you wish to cancel before then, you must contact the Collector Generals office by going to My Enquiries - Collector General - Direct Debit.

* Some small businesses, where taxpayers VAT liability is between €3,001 and €14,400, you can submit four-monthly return or €3,000 or less, you can submit six-monthly returns once you apply directly to the Revenue.

https://www.revenue.ie/en/starting-a-business/documents/direct-debit-modernisation.pdf