Direct debit

Value-Added Tax (VAT)

Note

From August 2025, variable direct debit is available for the payment of current liabilities for VAT on the Revenue Online Service (ROS).

Under the variable direct debit scheme, Revenue obtains permission from you to debit your bank account for the balance outstanding on the due date. This ensures that you pay the correct amount of tax due at the correct time. Revenue collects variable direct debit payments for VAT on, or around, the third last working day of the month. You cannot select a different deduction date. 

Amending a VAT direct debit

You can change your bank details for your direct debit on ROS.

Cancelling a VAT direct debit

You can cancel your direct debit at any stage through ROS.

Missed, or unpaid, VAT direct debit payments

Your bank may return your payment as ‘unpaid’. If it does, we will send a letter to inform you that the payment was unsuccessful. It is your responsibility to pay the missed payment. You can pay the missed payment:

• through ROS
• or
• by debit or credit card.

You should replace the cancelled direct debit payment as soon as possible in order to avoid interest charges.

Next: Monthly direct debit calendar