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Ireland VAT – The Rates & Registration

VAT registration regulations and VAT rates in Ireland

When doing business in Ireland, it is necessary to settle taxes in accordance with Irish regulations. At the same time, it is worth remembering that both VAT rates for individual products and services, detailed tax regulations and administrative procedures may differ from those in force in other European countries.

If you want to be absolutely sure that your tax returns are handled correctly and in accordance with local regulations - take advantage of our VAT Compliance services in Ireland.

Learn more about our VAT Compliance service

When is it necessary to register for VAT in Ireland?

All entrepreneurs who sell online in Ireland are required to register for VAT in that country if:

  • they use a warehouse located in Ireland and ship their products from it to their end customers, or
  • they have exceeded the distance selling threshold of 10 000 EUR (total for all countries).

Key information about VAT in Ireland

23%

VAT rates in Ireland

The standard VAT rate in Ireland is 23%. However, some products and services are subject to reduced rates of 13,5% and 9%.

For up-to-date information on VAT rates in Europe, visit the European Commission’s website.

Format of the Irish VAT number

VAT numbers assigned in different European countries differ in the type and number of characters and the designation of the country of origin.

Irish VAT number consists of 11 characters: the two-letter country designation IE followed by a sequence of 7 digits and 2 letters.

Do you need to get an Irish VAT number? Use our VAT registration in Ireland service.

Learn more about the service

IE1234567XX

1234567X(X)

Format of the Irish Tax Identification Number (TIN)

The tax identification number assigned in Ireland differs in format from the VAT number.

Resident individuals receive it automatically, while other entities are given it upon application.

It is a number consisting of 8 or 9 characters - 7 digits and one or two letters.

Current distance selling threshold in Ireland

At the moment, there is a single distance selling threshold of 10 000 EUR in all EU countries. The total sales made in all EU countries count towards this threshold.

Once this threshold is exceeded, you must register for VAT in each country where sales are made.

Do you need help with VAT registration or accounting? We can do it for you.

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10 000 EUR

35 000 EUR

The distance sales threshold applicable in Ireland until 30.06.2021

If you made distance sales in Ireland before 30.06.2021 and those sales exceeded
the 35 000 EUR threshold - you should settle the overdue VAT for that period.

Did you miss the need to register and the VAT settlement deadline?

We can register and settle your VAT retroactively.

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Threshold for the value of imports into Ireland, in the Intrastat system

If the value of goods imported into Ireland from abroad during the year exceeds the amount of
500 000 EUR, these imports must be reported in the Intrastat international statistical system.

In addition to the basic threshold, Irelan also has a so-called specific threshold of 5 000 000 EUR.

500 000 EUR

635 000 EUR

Threshold for the value of exports from Ireland, in the Intrastat system

If the value of exports of goods from Ireland abroad exceeds the amount of 635 000 EUR, these exports must be reported in the Intrastat international statistical system.

In addition to the basic threshold, Ireland also has a so-called specific threshold of 34 000 000 EUR.

Additional information on accounting for VAT in Ireland

  • VAT is settled in bimonthly reporting periods.
  • VAT returns are due by the 23rd day of the month following the reporting period to which the return relates (e.g., the return for January and February must be filed by March 23, the returns for March and April must be filed by May 23, etc.).
  • In addition to standard settlements, additional annual VAT returns are required, which must be submitted by January 23 of the following year (e.g., the return for 2022 must be submitted by January 23, 2023).

Benefit from our VAT Compliance services in Ireland

Do you sell online in various European countries? Need to register your business for VAT in Ireland? Worried about having to fill out a lot of paperwork based on Irish regulations that differ from those in your country?

We will do it for you! Without nerves, stress and hundreds of papers.

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