How do I work out the VAT in a VAT-inclusive price?

Multiply the price by the rate and divide by 100 plus the rate. At 23%, the VAT in €123 is €123 × 23 ÷ 123 = €23. Dividing by 1.23 gives the price before VAT.

When is my VAT 3 due?

By the 19th of the month after the period ends, or the 23rd if you file and pay on ROS. A January–February return is due by 23 March on ROS.

What VAT rate applies to restaurant food?

9% from 1 July 2026 for catering, restaurant meals, hot take-away food and hairdressing. From 1 September 2023 to 30 June 2026 it was 13.5%. Alcohol, soft drinks and bottled water stay at 23%.

When do I have to register for VAT?

When your turnover in a year exceeds €42,500 for services or €85,000 for goods. You can choose to register below the threshold, for example to reclaim VAT on costs.

Self-employed

VAT calculator and VAT 3 return

Add or take out VAT to the cent, or prepare the figures for your VAT 3 return, box by box.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

How do I work out the VAT in a VAT-inclusive price?: Multiply the price by the rate and divide by 100 plus the rate. At 23%, the VAT in €123 is €123 × 23 ÷ 123 = €23. Dividing by 1.23 gives the price before VAT.
When is my VAT 3 due?: By the 19th of the month after the period ends, or the 23rd if you file and pay on ROS. A January–February return is due by 23 March on ROS.
What VAT rate applies to restaurant food?: 9% from 1 July 2026 for catering, restaurant meals, hot take-away food and hairdressing. From 1 September 2023 to 30 June 2026 it was 13.5%. Alcohol, soft drinks and bottled water stay at 23%.
When do I have to register for VAT?: When your turnover in a year exceeds €42,500 for services or €85,000 for goods. You can choose to register below the threshold, for example to reclaim VAT on costs.

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