Forecast · 1 December 2026
The Irish Compliance Forecast — December 2026
Most compliance content is written after you've been fined. This is the opposite: every date on the Irish statutory calendar for the next 90 days, who it hits, what it costs if it slips, and the official source for each. Checked monthly, linked always.
VAT3 — the 23rd keeps rolling around
If you're VAT-registered on the bi-monthly cycle, your returns are due the 23rd of the month after each period ends: 23 December (for the Oct–Nov period), then 23 January. Late means €20 per return plus daily interest on the VAT itself — and a pattern of lateness can cost you the deduction on purchases.
Your exact date depends on your cycle. If you tell us your period months in the BizÉire dashboard, your VAT3 dates are computed from your own cycle — not a generic guess.
CRO annual returns (B1) — the €3/day clock
Every company's annual return date (ARD) is set at incorporation and visible on the public register. Miss it and it's €100 on the nail, then €3 per day after the 14-day grace period, capped at €2,000 — and more than 56 days late costs your audit exemption for two years.
Check any company's ARD free with our compliance checker. If yours is inside 90 days, it's time to start the financial statements conversation with your accountant.
Pay & file — 31 October, with the ROS extension
Form 11 self-assessment for directors and the self-assessed lands 31 October. File and pay through ROS and the payment date extends to mid-November — but the return itself is still worth treating as an October job.
A Revenue late surcharge runs 5–10% of the tax due plus interest, and some reliefs are lost entirely if you're late.
On the horizon (the next 12–36 months)
E-invoicing: Ireland has no B2B mandate yet (B2G only), but the EU ViDA framework means receiving e-invoices from Nov 2028 and the full cross-border regime from 2030. France's issue-mandate lands Sep 2027 — if you sell into France, watch it.
AI Act: the high-risk obligations cliff is 2 December 2027. Most small businesses aren't high-risk, but if you build or deploy AI tools, the classification question is worth answering early.
We track all of it so you don't have to. Next Forecast: January 2027.