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Irish VAT – Rates & Registration

 

If a company not established in Ireland is providing ‘taxable supplies’ of goods or services in Ireland, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Ireland assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Ireland. Some of the most common examples are:

  • Importing goods into Ireland from outside the European Union
  • Buying and selling goods in Ireland
  • Selling goods from Ireland which are delivered to customers outside of Ireland (business or private customers)
  • Acquiring goods in Ireland from another EU country (Intra-community acquisitions)
  • Holding inventory in Ireland for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Ireland where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Ireland, you should contact us immediately for a complimentary consultation.

Irish VAT Rates, Formats & Thresholds

VAT Rates VAT Number Format Distance Selling Threshold Intrastat Threshold
23% (Standard) IE1234567WA € 35,000 €500,000(Arrivals)
4.8 / 9 / 13.5% (Reduced) € 635,000 (Dispatches)
VAT return periods

Bi-monthly (standard) but other periods possible

Annual returns

Yes

EC Sales Lists frequency

Monthly or quarterly

EC purchase lists

No

Other reporting requirements

No

Extended reverse charge

The supply of certain services and goods provided by a non-established to a VAT registered customer in Ireland are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Ireland.

Fiscal Representation

A business established in a country outside the EU is not required to appoint a tax representative to register for VAT in Ireland.

Contact us for a complimentary consultation.

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