Return and payment dates for the month of June
Date | Type of return and the period of the payment cover for each tax type |
14 |
PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT):
Monthly return and payment for May 2023 (payment date is extended to 23rd for ROS users who file and pay online)
|
14 |
Dividend Withholding Tax (DWT): Return and payment of DWT for May 2023 |
14 |
Professional Services Withholding Tax (PSWT):
F30 monthly return and payment for May 2023
|
19 |
Value-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
|
19 |
VAT: 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 |
1-23[1] |
Corporation Tax: PT for APs ending between 1-31 July 2023 |
1-23[1] |
Corporation Tax: Returns for APs ending between 1-30 September 2022 |
1-23[1] |
Corporation Tax: Pay balance due on APs ending between 1-30 September 2022 |
23 |
Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for May 2023 |
1-30 |
Corporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2022 |
30 |
VAT: IOSS Monthly Return and payment due for period May 2023 |
[1] Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.