Every recurring CRO and Revenue obligation an Irish company faces, with the date each one is calculated from. Opsus360 clients get all of these tracked automatically in their portal.
| Filing type | Frequency | Anchor date | Due date rule | Notes |
|---|---|---|---|---|
| CRO CRO Annual Return (B1) |
Annual | Company's ARD | ARD + 56 days | Your ARD comes from the CRO register. The first ARD is set six months after incorporation, then annually. |
| VAT VAT Return (VAT3) |
Bi-monthly for most | VAT period end date | 23rd of following month | Set for you at VAT registration — check which cycle applies to your company. |
| VAT VAT RTD (Return of Trading Details) |
Annual | End of annual VAT period | ~23 days after that period end | Gates your year-end VAT filing — tied to the last VAT period of the year. |
| Revenue Form 46G (Third-Party Payments) |
Annual | Same as CT1 / Form 11 period | Same deadline as CT1 / Form 11 | Only relevant if your company makes qualifying third-party payments. |
| Payroll Payroll Submission (PSR) |
Every pay run | Each pay date | On or before each pay date | Real-time reporting — a per-pay-run obligation, not a monthly one. |
| Payroll Monthly PAYE / USC / PRSI Payment |
Monthly (quarterly if small) | Payroll month end | 23rd of the following month | Separate from the payroll submission above — filing and paying can go wrong independently. |
| Revenue Corporation Tax (CT1) |
Annual | Accounting period end | 23rd day of the 9th month after period end | Your accounting period end isn't on the CRO register, so it must be captured when you come on board. |
| Revenue CT Preliminary Tax |
Annual | Same accounting period end | 23rd day of the 11th month (small companies) | Shares the same anchor date as CT1 — two deadlines from one accounting period. |
| Payroll Auto-Enrolment (My Future Fund) |
Every pay run | Each pay date | On or before each pay date | Live since 1 January 2026. Applies to employees aged 23–60 earning over €20,000 not already in a payroll pension. |
| Revenue Form 11 (Self-Assessment) |
Annual | Calendar tax year end (31 Dec) | 31 October, or mid-November via ROS | Applies to proprietary directors and sole traders individually, separate from the company's own filings. |
Not every obligation applies to every company — VAT frequency, payroll cycle and accounting period end all vary. If you're unsure which of these apply to yours, send us your CRO number and we'll map it out for you.
Most of these deadlines are calculated from a date unique to your company — your ARD, your VAT period, your financial year end. Generic calendars won't tell you when yours fall.
Corporation Tax and CT Preliminary Tax both flow from your accounting period end, as do the RTD and your year-end VAT return. Miss the anchor and several obligations move at once.
Submitting a payroll return and paying the PAYE, USC and PRSI are separate obligations with separate deadlines. Each can go wrong without the other.
Every deadline above, monitored in your portal and flagged before it's due.
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