Most countries require monthly or quarterly VAT returns to be submited to the tax authorites. Ireland charts its own course in this respect. The standard reporitng period is bi monthly, 6 VAT returns per year. For entities with less than 14,000 EUR of yearly VAT turnover, triannual VAT returns are possible, 3 VAT returns per year. In both cases, the VAT returns will need to be submited by the 23rd day of the follwoing month after the end of a period.