Ireland

Companies not established in Ireland providing ‘taxable supplies’ of goods or services in Ireland, may have to obtain a non-resident Ireland export VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for Ireland export 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 (excluding domestic reverse charge)
• 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
• When total E-commerce sales of goods to consumers in EU, exceeds the threshold of € 10,000 companies are now eligible for signing up for (One-stop-shop) called the OSS scheme by SKAT.

If you already do business or plan to do business in Ireland, you should contact TIMEVAT immediately. We speak the language, have easy access to the Irish authorities and now the procedures. Please contact us for advise and assistance.

VAT Rates, Formats & Thresholds

VAT Rates		VAT Designation	VAT Number Format	Distance Selling Threshold	Intrastat Threshold
23%	(Standard)	VAT	IE1234567WA	€ 10,000 *)	€ 500,000	(Arrivals)
4.8/9/13.5%	(Reduced)				€ 635,000	(Dispatches)

*) As of 1st of July 2021 companies are eligible to sign up for (One-stop-shop) the OSS scheme by SKAT when the total annual EU sales exceeds the threshold of € 10,000.

VAT return periods
Normally bi-annually, but other periods are possible

Annual returns
Yes

EC Sales Lists frequency
Monthly or quarterly

EC purchase lists
No

Other reporting requirements
No

Reverse charge
Sales of certain goods and services sold 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 repræsentation
A business established in a country outside the EU may appoint a tax representative or, in some cases, can register directly for VAT in Ireland.