Company Tax Deadlines 2013

At Bullet, we automate your tax returns but we decided to explain how your tax is done in a timeline everyone understands. We cover all the main tax forms you come across as an Irish Limited Company that’s registered for VAT or “VAT registered“, from formation to end of year or “year end”

VAT Returns (ROS)

  • The VAT3 form is used to pay your VAT (Value Added Tax)
  • Payments are made to the Revenue Commissioners via the ROS website
  • VAT is calculated by subtracting the VAT you pay on Goods and Services from the VAT you charge your customers
  • VAT is charged at different rates depending on the type of business you are.
  • You have to register your company for VAT with the Revenue Commissioners
  • The VAT3 form is used to pay the companies VAT
  • The Revenue tell you how often you have to pay your VAT
  • Bullet automates your VAT returns and generates the ROS file so you can just upload it


P30 (ROS)

  • The P30 form is used to pay all taxes related to Payroll: Paye, Prsi, USC.
  • Payments are made to the Revenue Commissioners via the ROS website
  • The Revenue will define how often you have to pay your VAT
  • You have to register as an Employer for P30’s. When you register, it’s the next period you start paying in, so if you register in February, you start paying in March.
  • Bullet automates your P35 returns and generates the ROS file so you can just upload it

P35L (ROS)

  • The P35L is a summary of all the Employees details for the year (P30’s)
  • The period covered is the 1st of January to the 31st of December.
  • You must submit the return by the 15th of February each year.
  • The return is submitted to the Revenue Commissioners via the ROS website.
  • Payments are only included here if your P30 payments aren’t up to date.
  • Bullet automates your P35L returns and generates the ROS file so you can just upload it.


  • The CT1 form is used to define and pay your Company Corporation Tax
  • Corporation Tax is based on your Profits, which is the money left over after paying all your Company Expenses such as wages, at year end.
  • The CT1 Must be submitted to the Revenue via the ROS site by October 31st each year, for the period 11t January to 31st December of that same year.
  • You have to estimate what your company will do for November and December. If you overpay, you can make an adjustment in next years return.
  • Bullet automates about 80% of your CT1 Return. Just call our Returns Department and we’ll finish off the other 20% with you. There are some items of info we need that for now aren’t automated.

B1 – Annual Return (CRO)

  • This isn’t a Tax Deadline, we know, but it IS important so we thought we’d include it.
  • B1 is your Annual Return, and overview of your Business for the CRO.
  • B1 is an Annual Return to the CRO (Companies Registration Office)
  • The form is Submitted to the CRO via their system, called CORE
  • No payment is made with this return
  • You must, regardless of if you’re trading or not, submit a B1 return to the CRO at the end of your first 6 months since registration.
  • The B1 then gets returned every 12 months,(excepting the first 6 months each period) from the time the first B1 was submitted. So 6 months in, then 18 months in etc.
  • Bullet automates your B1 annual return forms and generates the file so you can just upload it to the CRO via their CORE system.
  • You have to pay €40 to submit this on paper. If you use Bullet and submit it electronically, it’s only €20!

So that’s your Company Tax Deadlines all wrapped up!

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