Ireland VAT – The Rates & Registration

If your company is not established in Ireland and is providing ‘taxable supplies’ of goods or services in Ireland, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Ireland evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Ireland that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Ireland from outside the EU;
  • Goods being bought or sold in Ireland;
  • Selling goods from Ireland that are delivered to customers out with Ireland (this applies to business or private customers);
  • Obtaining goods in Ireland from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Ireland for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Ireland, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Ireland, you should contact amavat® immediately to allow us to help you be VAT compliant.

Covid-19 VAT Rate changes

Supply Old rate New rate Implementation date End date
Standard rate 23% 21% 1 September 2020 28 February 2021
Tourism and hospitality services 13.5% 9% 1 November 2020 31 December 2021

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
23% (Standard)
4.8/9/13.5% (Reduced)
IE1234567WA € 35,000 € 500,000 (Arrivals)
€ 635,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.

Additional VAT information for Ireland

‘VAT Return’ Periods
Bi-monthly (standard), but other periods conceivable

‘Annual Returns’

‘EC Sales Lists’ frequency
Monthly or quarterly

‘EC Purchase Lists’
Not required

Additional reporting requirements
Not required

‘Extended Reverse Charge’
The supply of certain services and goods provided by a non-established business to a VAT registered customer in Ireland, are subject to the reverse charge and the customer should account for the VAT. Please contact amavat® if you would like further information of how the extended reverse charge applies in Ireland.

‘Fiscal Representation’
A business established in a country out with the EU is not obliged to retain a tax representative to register for VAT in Ireland.