VAT & RCT

At Rainy Day Accounting, we provide expert VAT and RCT compliance services designed to support sole traders, contractors, and small businesses across Ireland. Whether you operate in construction, trades, consultancy, or online services, we help ensure your tax obligations are accurate, timely, and fully compliant with Revenue requirements.

VAT Services:

Managing VAT can be complex, especially when dealing with multiple rates, reverse‑charge rules, and EU reporting requirements. We remove the stress by handling the entire process for you, including:

✔ VAT Return Preparation & Filing

We prepare and file all VAT3 returns, ensuring:

  • Accurate calculation of VAT on sales and purchases

  • Complete reporting of EU goods and services (VIES / Intrastat)

  • Correct application of reverse‑charge and postponed‑accounting rules

  • Full reconciliation to your bookkeeping system

✔ Ongoing VAT Support

  • Review of bookkeeping entries for VAT accuracy

  • Advice on the correct VAT rates for your business

  • Compliance checks to ensure you remain Revenue‑ready at all times

Whether you use Dext, Xero, QuickBooks or a manual system, we work with whichever tools suit your business best.

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 RCT Services:

If you work in construction or provide services to builders, you may be required to operate under Relevant Contracts Tax (RCT). We provide complete support for both principal contractors and subcontractors.

✔For Principal Contractors

We manage:

  • ROS registration as a principal contractor

  • Site Identification Number (SIN) setup

  • Contract notifications and payment notifications

  • Deduction authorisations

  • Monthly/quarterly RCT return filings

✔For Subcontractors

We assist with:

  • Understanding your RCT rate (0%, 20% or 35%)

  • Reviewing deductions made by contractors

  • Ensuring correct treatment of RCT in your accounts

  • Guidance on refunds where tax has been over‑deducted

Our service ensures you stay fully compliant while avoiding costly errors or penalties.