Ireland Mid-August ROS: PAYE 14th and VAT 19th Checklist

Revenue’s calendar of key dates for tax professionals lists the mid-August 2026 cluster that employers and VAT-registered businesses cannot miss. PAYE/PRSI/USC/LPT monthly return and payment for July 2026 falls on 14 August 2026, with the payment date extended to 23 August for ROS users who file and pay online. Monthly VAT 3 for July — and annual VAT 3 where the accounting period ends in July — falls on 19 August 2026, together with the Return of Trading Details where that period ends in July.

With six days to the PAYE date as of 8 August, this is a working checklist rather than a full-year overview. Pair it with your corporation tax and RCT diaries where those windows also run through August.

14 August — payroll taxes and withholding

Complete the monthly PAYE/PRSI/USC/LPT return for July and arrange payment. ROS filers who both file and pay online can use the 23 August payment extension — filing alone or paying outside ROS does not unlock that extra time.

The same 14 August date covers Dividend Withholding Tax (DWT) return and payment for July 2026 and Professional Services Withholding Tax (PSWT) F30 monthly return and payment for July 2026. If your company or practice touches either regime, put those returns on the same prep list as employer payroll.

Use 2026 Revenue Payroll Notifications (RPNs) for payments made in 2026, even where the work was earned in 2025 — PAYE operates on a receipts basis. Post-cessation payments need a careful RPN request and payroll submission that keeps the original employment ID and cessation date.

19 August — VAT 3 and trading details

Monthly VAT 3 for July is due on 19 August where you file monthly. Annual VAT 3 for the period August–July is also listed for 19 August where that annual period ends in July. Include the Return of Trading Details when your VAT accounting period ends in July.

Hospitality, catering, and hairdressing businesses should reconcile July supplies at the 9% second reduced rate that applied from 1 July 2026, while keeping alcohol, many soft drinks, and guest accommodation on their correct rates. Mixed packages need clear invoice lines before you lock the VAT 3 figures.

Later in the month, diary RCT monthly return and payment for July on 23 August 2026 where due, and VAT IOSS for July on 31 August 2026 if you use that scheme. Corporation Tax preliminary tax, returns, and balances continue on their accounting-period windows through 1–23 August (1–21 for non-electronic filers).

Practical mid-month sequence

Day-by-day for the next fortnight: finish July payroll reconciliations before 14 August; confirm ROS payment method if you need the 23rd; lock July sales and purchase VAT analyses before 19 August; then clear RCT and any IOSS items before month-end. Do not let Form 11 Pay & File planning for 31 October / 18 November ROS distract from these cash-tax dates — they are different obligations.

Keep bank, payroll, and VAT working papers export-ready so your adviser can review quickly if figures move after a late supplier invoice. Soft Exchequer headlines from the July Fiscal Monitor do not change your ROS due dates.

How FinnAccountings helps before ROS dates

Organised payroll, purchase, and sales categories make mid-month ROS packs faster to review. FinnAccountings helps Ireland and UK businesses prepare bookkeeping and VAT or 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 pay Revenue on your behalf.

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Related reading

See our Ireland August SME deadlines overview and the July Fiscal Monitor Exchequer briefing. Use the free VAT calculator for Ireland and UK rate scenarios before you finalise VAT 3 maths.

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