Reductions in the filing and payment frequencies for VAT by smaller businesses are being extended to eligible customers from 1 January, 2015.Businesses making total annual VAT payments of less than €3,000 are eligible to file VAT returns and make payments on a 6 monthly basis;Businesses making total annual VAT payments of between €3,000 and €14,400 are eligible to file VAT returns and make payments on a 4 monthly basis;
via Ireland: reductions in Vat filing frequency | Pincvision.