Ireland VAT IOSS: July Return Due 31 August 2026

Revenue’s Calendar of key dates for tax professionals lists 31 August 2026 for the VAT IOSS monthly return and payment for July 2026. As of 18 August, Irish Import One Stop Shop (IOSS) registrants — and intermediaries acting for them — have roughly two weeks to close the July pack.

IOSS lets suppliers account for EU VAT on low-value imported consignments (intrinsic value not exceeding €150) through a monthly return to the Member State of identification instead of paying import VAT to Customs at the border. Revenue’s IOSS Tax and Duty Manual confirms the return must be filed electronically by the end of the month following the tax period, whether or not any supplies were made.

Taxable persons registered for IOSS in Ireland, and intermediaries representing those persons, must submit a July 2026 IOSS VAT return through ROS by 31 August 2026 and remit the VAT due. Intermediaries file a separate return for each taxable person they represent.

A nil return is still required where no IOSS supplies were made in July. Missing the deadline typically triggers an electronic reminder after about ten days; unpaid VAT attracts a similar payment reminder. Do not confuse IOSS with the Union/non-Union One Stop Shop quarterly returns — IOSS is monthly.

July VAT 3 for domestic Irish registrations is due 19 August (with ROS payment extension to 23 August where applicable). IOSS is a different scheme with a different month-end deadline. Traders who hold both a domestic VAT registration and an IOSS registration must clear both packs — one does not substitute for the other.

Use the fortnight after VAT 3 to reconcile July IOSS sales by Member State of consumption, confirm the unique payment reference that accompanies the return, and diary August IOSS for 30 September 2026 once July is locked.

Export July IOSS supply listings broken down by Member State of consumption and confirm the €150 intrinsic-value boundary was applied correctly.

Prepare a nil return if there were no July IOSS supplies — do not skip the filing.

Confirm ROS IOSS credentials and payment method so the return and remittance share the correct reference.

Diary 30 September for the August IOSS return immediately after July is filed.

FinnAccountings helps Ireland and UK businesses prepare VAT and bookkeeping packs with Chartered Accountant insight before you or your Chartered Accountant (Ireland) or ICAEW/ACCA adviser files. We draft review-ready workpapers for domestic VAT and related records — we do not submit IOSS returns on ROS for you.

VAT return services Ireland →

Lock July domestic VAT 3 today before you turn to the IOSS month-end pack.

Ireland VAT 3 due today — 19 August →

Keep the final August ROS week overview for PAYE payment, RCT, and CT alongside IOSS.

Ireland PAYE/RCT/CT four days to 23 August →

Estimate dual-market VAT rates on the free calculator before you finalise packs.

Ireland & UK VAT calculator →