Business
VAT3 return reconciliation Calculator
Reconcile T1 and T2 to VAT payable/refundable, with separate EU and postponed-accounting values. This free vat3 return reconciliation calculator shows the calculation and its assumptions so you can compare your own figures.
Your results
Reconcile T1 and T2 to VAT payable/refundable, with separate EU and postponed-accounting values.
Rules checked for 2026 on 2026-10-06. Scope: VAT3 arithmetic and field meanings, not return filing
Calculated outcomes
- VAT Sales T1
- €2,300.00
- VAT Purchases T2
- €1,350.00
- Eu Goods Supplied E1
- €0.00
- Eu Goods Acquired E2
- €0.00
- Eu Services Supplied ES1
- €0.00
- Eu Services Acquired ES2
- €0.00
- Postponed Customs Value PA1
- €0.00
Assumptions and estimates
- Reconciliation, not tax-return filing or invoice classification. T1 must already include relevant reverse-charge/acquisition/postponed-accounting VAT; T2 only deductible VAT. E1/E2/ES1/ES2/PA1 are net transaction values, not extra VAT, and are not added again to T1/T2. Credit-note adjustments are signed. Check deductibility, period and ROS rounding separately.
- Method: Adjusted T1 = output VAT + signed output adjustments; adjusted T2 = deductible VAT + signed input adjustments. T3 = positive T1 − T2; T4 = positive T2 − T1. E/ES/PA values are independent net-value disclosures.
- No filing or tax classification. Do not add EU transaction values or customs values directly to VAT liability. Include relevant self-accounted VAT in T1 and only eligible deductions in T2. Check reporting periods, invoices, credit notes, deductibility and ROS rounding.
Sources: Revenue VAT3 field definitions
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the vat3 return reconciliation calculation works
Adjusted T1 = output VAT + signed output adjustments; adjusted T2 = deductible VAT + signed input adjustments. T3 = positive T1 − T2; T4 = positive T2 − T1. E/ES/PA values are independent net-value disclosures.
No filing or tax classification. Do not add EU transaction values or customs values directly to VAT liability. Include relevant self-accounted VAT in T1 and only eligible deductions in T2. Check reporting periods, invoices, credit notes, deductibility and ROS rounding.
Applicable rules year: 2026. Sources checked 2026-10-06: VAT3 arithmetic and field meanings, not return filing Published rules are used, not proposed changes.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review vat payable t3 and vat refundable t4, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- T1 VAT on sales including relevant self-accounted VAT (€)
- 2300
- T2 deductible VAT including eligible self-accounted VAT (€)
- 1350
- Signed T1 credit-note/other adjustment (€)
- 0
- Signed T2 credit-note/other adjustment (€)
- 0
- E1 net intra-EU goods supplies (€)
- 0
- E2 net intra-EU goods acquisitions (€)
- 0
- ES1 net intra-EU services supplies (€)
- 0
- ES2 net intra-EU services acquisitions (€)
- 0
- PA1 postponed-accounting customs value excluding VAT (€)
- 0
- VAT Payable T3
- €950.00
- VAT Refundable T4
- €0.00