VAT in Ireland – get registered and file correctly

If, as a foreign company, you intend to sell to or trade with Ireland, you must deal with Irish VAT. As a general rule, foreign companies without a fixed place of business in Ireland must register for VAT as soon as they make a taxable sale in the country; there is no turnover threshold. The standard rate is 23%, and VAT returns are normally filed with the Irish authorities every two months.

Do you need to register for VAT in Ireland?

Under the EU VAT Directive, foreign companies are required to register for VAT in a number of situations. Registration ensures that you can correctly charge, report, and remit Irish VAT. It is important to assess this obligation before commencing operations to avoid fines and retrospective assessments. The most common circumstances triggering a registration requirement are:

• Import of goods into Ireland from countries outside the EU.
• Purchase and sale of goods within Ireland (except under the domestic reverse charge).
• Sale of goods from Ireland to customers in other countries (both B2B and B2C).
• Intra-Community acquisitions—that is, purchases of goods in Ireland from other EU countries.
• Holding inventory in Ireland for sale, distribution or consignment
• Events in Ireland where participants pay an admission fee.

If you are unsure whether your specific activity triggers a registration requirement, please contact us before you begin. We speak the language and know the local procedures.

VAT in Ireland – rates and key figures

Conditions	Detail
Standard rate	23 %
Reduced rates	13.5% and 9%, as well as a super-reduced rate of 4.8%
Zero rate (0%)	Including, among other things, most food products, children's clothing, books, intra-Community supplies of goods, and exports.
Registration threshold	None for foreign companies without a permanent establishment (EUR 85,000 for goods / EUR 42,500 for services for Irish companies)
Distance selling threshold (OSS)	€10,000 in total EU distance sales per calendar year
VAT number format	IE + 7 digits + 1–2 letters, e.g. IE1234567WA
Reporting period	Normally every two months. Other periods are possible, plus an annual reconciliation (RTD).
Fiscal representative	Not a requirement for companies established outside the EU

The standard rate of 23% applies to most goods and services. The reduced rate of 13.5% covers, among other things, restaurant and catering services, hotel accommodation, and hairdressing services, while a 9% rate applies to selected services. Ireland also has a super-reduced rate of 4.8% as well as a broad zero rate, which includes, among other things, most food products, children's clothing, and books.

E-commerce and webshop for Ireland

If you sell to Irish consumers via an online shop, your obligations depend on where your goods are located. For pure distance selling from a warehouse in another EU country, you can use OSS – One Stop Shop, when your total cross-border distance sales to consumers in the EU exceed EUR 10,000 (excluding VAT) per calendar year. You then account for Irish VAT via a single consolidated EU return instead of registering in each country.

If, on the other hand, you hold stock in Ireland—for example, via a fulfillment center or other local storage—OSS alone is not sufficient. In that case, you need a proper Irish VAT registration. Read more about Amazon and online marketplaces and about Danish e-commerce to the EU.

B2B trade and reverse charge

In B2B transactions, the reverse charge mechanism applies to the sale of certain goods and services from a business without a fixed place of business in Ireland to a VAT-registered Irish customer. This means that the Irish buyer accounts for the VAT themselves, which can often reduce the need for local registration. However, the rules depend on the nature of the goods or services. If you sell to private individuals or maintain stock in the country, the situation differs, and a specific assessment is required.

VAT refund in Ireland

If your company has incurred VAT-bearing expenses in Ireland, you can often reclaim the VAT paid, even if you are not VAT-registered there. Refunds are typically available for trade fair and conference expenses, fuel, advertising, and purchases of goods and services. Please note that the right to reclaim VAT is restricted for certain types of expenses. We can help you assess what can be reclaimed and assist with the actual process. VAT refund.

How TIMEVAT helps you in Ireland

TIMEVAT is a specialist firm focused on finance and exports, with many years of experience handling VAT across Europe. We speak the language, know the local procedures, and have direct access to the Irish authorities. We act as your extended arm to the authorities and look after your business as if it were our own.

• Registration: We assess your registration obligations and handle the entire Irish VAT registration process.
• Filing and Compliance: We handle your ongoing VAT returns, EU sales lists, and the annual reconciliation (RTD), ensuring compliance with deadlines and formats.
• VAT Refund: We identify expenses eligible for a refund and reclaim the Irish VAT paid on your behalf.

Frequently asked questions about VAT in Ireland