The Tax Department announced on 7 January 2026 that the deadline for submission of VAT returns, and payment of any amount due, for the VAT period from 1 September 2025 to 30 November 2025 is extended from 10 January 2026 to 20 January 2026.
The extension also applies (among others) for submission of the VAT Information Exchange System (VIES) form for December 2025.
Submission of forms and payment of any amounts due after 20 January 2026 will be subject to penalties as follows:
- €100 for the VAT return
- 10% on any amount due for VAT
- €50 for the VIES form
