Value Added Tax Consolidation Act 2010 section 78

Electronic remittances and returns

Section 78 provides an extended filing and payment deadline for accountable persons who submit their VAT returns and remittances electronically.

• Accountable persons who file VAT returns and make payments electronically through ROS receive an additional four days beyond the standard deadline.
• The standard paper-filing deadline is the 19th of the month following the end of the taxable period; the electronic deadline is extended to the 23rd.
• The extended deadline applies only where both the return and the remittance are submitted electronically and on time.
• If an electronic return or remittance is submitted late, the four-day extension is forfeited and the original 19th-of-the-month deadline applies instead.