Calendar of Key Dates

 

Key tax dates for 2020

June

14th

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for May 2020  (payment date is extended to 23rd for ROS users who file and pay online)

 14thDividend Withholding Tax (DWT): Return and payment of DWT for May 2020
 14th Professional Services Withholding Tax (PSWT): F30 monthly return and payment for May 2020
 19thValue-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the VAT accounting period ends in May
19thVAT: Annual VAT 3 return and payment (if due) for the period June – May together with a Return of Trading Details where the VAT accounting period ends in May
1st – 23rdCorporation Tax*:

– PT for APs ending between 1-31 July 2020
– Returns for APs ending between 1-30 September 2019
-Pay balance due on APs ending between 1-30 September 2019

*Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
23rdRelevant Contracts Tax (RCT): RCT monthly return and payment (if due) for May 2020
1st – 31stCorporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2019

July

14th

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for June 2020  (payment date is extended to 23rd for ROS users who file and pay online)


Quarterly return and payment for April – June 2020 (23rd for ROS users who file and pay online)
 14thDividend Withholding Tax (DWT): Return and payment of DWT for June 2020
 14th Professional Services Withholding Tax (PSWT): F30 monthly return and payment for June 2020
 19thValue-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the VAT accounting period ends in June
19thVAT: Bi-monthly VAT 3 return and payment (if due) for the period May – June 2020 together with the Return of Trading Details where the accounting period ends between 1 May and 30 June
19thVAT: Bi-annual VAT 3 return and payment (if due) for period January – June together with the Return of Trading Details where the accounting period ends between 1 January and 30 June
19thVAT: Annual VAT 3 return and payment (if due) for the period July – June together with a Return of Trading Details where the VAT accounting period ends in June
20th VAT: MOSS VAT return and payment (if due) for the period April – June 2020
1st – 23rdCorporation Tax*:

– PT for APs ending between 1-31 August 2020
– Returns for APs ending between 1-31 October 2019
-Pay balance due on APs ending between 1-31 October 2019

*Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.
23rdRelevant Contracts Tax (RCT): RCT monthly return and payment (if due) for June 2020
1st – 31stCorporation Tax: Returns of Third Party Information for APs ending between 1-31 October 2019

August

14

PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for July 2020 (payment date is extended to 23rd for ROS users who file and pay online)
14Dividend Withholding Tax (DWT): Return and payment of DWT for July 2020
14Professional Services Withholding Tax (PSWT): F30 monthly return and payment for July 2020
19Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period July together with a Return of Trading Details where the VAT accounting period ends in July
19VAT: Annual VAT 3 return and payment (if due) for the period August – July together with a Return of Trading Details where the VAT accounting period ends in July
1st – 23rd– Corporation Tax: PT for APs ending between 1-30 September 2020
– Corporation Tax: Returns for APs ending between 1-30 November 2019
– Corporation Tax: Pay balance due on APs ending between 1-30 November 2019
23Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for July 2020
1-31Corporation Tax: Returns of Third Party Information for APs ending between 1-30 November 2019