Ireland’s Final August ROS Week: VAT 3, PAYE Pay, RCT and CT to 23 August
From 16 August, Irish employers and VAT-registered SMEs have one compressed ROS week left: July VAT 3 on 19 August, then PAYE payment (where the ROS extension applies), RCT, and Corporation Tax windows through 23 August.
Revenue’s Calendar of key dates for tax professionals packs the second half of August 2026 tightly. As of 16 August, monthly July VAT 3 — and annual VAT 3 where the VAT accounting period ends in July — falls on 19 August 2026, together with the Return of Trading Details where that period ends in July. The week then runs into 23 August for ROS payment and filing clusters that many growing SMEs hit together.
Employers who already filed the July PAYE/PRSI/USC/LPT return on or before 14 August can still use the ROS payment extension to 23 August 2026 — but only if they both file and pay online through ROS. Filing alone or paying outside ROS does not unlock that extra time. Dividend Withholding Tax and Professional Services Withholding Tax F30 for July were also listed for 14 August; treat any unfinished withholding packs as urgent catch-up, not optional.
19 August — lock July VAT 3 before the weekend
Reconcile July sales and purchase VAT analyses now. Confirm whether you file monthly, annual (August–July), or another frequency — Revenue’s calendar lists both the monthly July VAT 3 and the annual VAT 3 ending in July on the same 19 August date.
ROS customers who file and pay online commonly plan cash against the 23 August payment extension for VAT where that extension applies to their profile — always confirm your own ROS due dates rather than assuming every head of tax shares the same grace day. Pair the VAT calculator for rate and set-aside maths with reconciled books; the calculator does not file ROS.
23 August — PAYE pay, RCT, and Corporation Tax windows
Relevant Contracts Tax monthly return and payment for July 2026 is due 23 August 2026 where RCT applies. Corporation Tax rolling windows through 1–23 August cover preliminary tax for accounting periods ending 1–30 September 2026, and returns and balances for accounting periods ending 1–30 November 2025. Non-electronic CT filers use 1–21 rather than 1–23.
Third-party information returns for those November 2025 CT periods run through the month (1–31 August). VAT IOSS for July is listed for 31 August where that scheme applies — diary it after the 23 August ROS cluster so it is not forgotten in the same week.
Practical day-by-day for the next seven days
16–18 August: finish July VAT workpapers, confirm ROS certificates, and clear any PAYE statement amendments before payment on the 23rd.
19 August: file July VAT 3 (and RTD where due). Do not wait for the payment extension to finish the return analysis.
20–23 August: settle ROS PAYE payments where the extension applies, file RCT for July, and close CT preliminary or return/balance actions due in the 1–23 window.
Keep Form 11 Pay & File planning for 31 October / 18 November ROS on a separate autumn track — mid-year prep matters, but it must not displace this week’s cash-tax dates.
How FinnAccountings helps through ROS week
Clean July ledgers make VAT 3, PAYE, and RCT packs faster to review. FinnAccountings helps Ireland and UK businesses prepare bookkeeping and tax packs with Chartered Accountant insight before you or your Chartered Accountant (Ireland) or ICAEW/ACCA adviser files. Start a free trial for review-ready drafts — we prepare records; we do not file ROS returns or make Revenue payments on your behalf.
Related reading
For the live one-day VAT 3 countdown as of 18 August, use the dedicated July VAT 3 briefing.
Employers and principals should also use the six-day PAYE, RCT and CT checklist toward 23 August.
RCT principals should also read the July RCT return briefing for 23 August.
Directors with September accounting periods should confirm the CT preliminary tax window before 23 August.
IOSS registrants should diary the separate July return due 31 August.
Sources & references
This article draws on official guidance from the sources below.
- Calendar of key dates for tax professionals
Revenue Commissioners · Accessed 2026-08-16 - Paying tax to Revenue
Revenue Commissioners · Accessed 2026-08-16 - VAT: filing returns and making payments
Revenue Commissioners · Accessed 2026-08-16
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