ESL/ESPL returns in Ireland

Due date and frequency of ESL returns in Ireland

The due date for submitting monthly or quarterly ESL returns is always the 23th day of the following month.

ESL returns shall be submitted electronically on ROS:

  • ROS can accommodate a ESL return (or VIES Statement) up to a maximum of 30 lines by inputting the details directly on-line.
  • Offline application: If the number of lines is more than 30 and less than 6,000, the ROS off-line application must be used.
  • Only exception are Traders required to submit old statements: in this case, a paper ESL return must be filed.

The applicable reporting period shall be monthly if the value of the supplies exceeds the quarterly threshold of EUR 50,000 for goods. Suppliers of services may opt to file quarterly or monthly statements only.

Nil and corrective ESL returns in Ireland

If there are no intra-Community transactions to be reported in a given period, a nil an ESL is DUE in Ireland. It is one of the few countries mandating the submission of a nil ESL return.

In case of errors in previous reporting periods, you must submit a corrective ESL return in Ireland. You should file a corrective VIES statement in ROS, selecting the corresponding reporting period, because already submitted, it will open in Amend mode. This new statement replaces the one earlier you had filed previously: you can amend transaction values; to delete a transaction you must move it to zero value; to add a new transaction you just have to select the option “Add customer”; to change the “Supply type” of a transaction, you must delete it – by changing it to zero- and record a new transaction.

Appendix 4 of the official manual on VIES declaration provide further guidance, including the following remarks:

  • The online Correction facility is not available for Returns submitted for periods 2021/01 – 2021/05 which contain Northern Irish ‘XI’ VAT numbers.
  • The Correction facility is not available on the ROS Offline Application.
  • Corrections are updated overnight after the Correction is signed and submitted.
  • Once the overnight update has occurred no further online Corrections can be made.
  •  Where an online Correction cannot be made, please submit a paper Correction form.

You will find here information on how to correct ESL returns in Ireland, please refer to Appendix 4.

Penalties for late ESL returns in Ireland

Failing to comply with VIES / ESL regulations is punished with a fixed penalty of EUR 4,000 per return outstanding.

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