In eBrief No. 008/21, issued on 22 January 2021, Revenue confirmed that the deadline for filing the annual VAT Return of Trading Details (“RTD”) for 2020 has been extended until 10 March 2021. This extension is due to revisions that are being made to the RTD to reflect the temporary 21 percent VAT rate that was in place for part of the year. Revenue have advised that the revised RTD will be available from 10 February 2021.
Source KPMG