Ireland joined the European Union in 1973 and has been a key member of the Eurozone since 1999, adopting the Euro currency.

VAT rates in Ireland

The standard rate of VAT is 23%, and reduced rates of 4.8%, 9% and 13.5% are available.

VAT registration in Ireland

The VAT registration limit in Ireland for established businesses is €37,500 for services and €75,000 for goods. There is no limit for non-established businesses.

Distance sales have a limit of €35,000 for VAT registration.

The format for a VAT identification number is: IE 1234567A. Every company must hold a number like this in order for accurate taxation.

VAT returns are usually submitted bi-monthly and annual returns are required.

Are there any Intrastat thresholds in Ireland?

Yes. There is a limit of €635,000 for dispatches and €191,000 for arrivals.

VAT recovery in Ireland

  • Is VAT recovery permitted for non-established non-EU businesses?

Yes, Ireland allows VAT recovery for all non-EU countries.

  • Are there any non-VAT recoverable expenses?

Yes, recovery of input tax is restricted on certain items, i.e. hotel accommodation and cars.

Reverse charge applies to the majority of cross border services. An extended charge applies to Irish VAT registered customers supplied by a non-established business.

Requirements and regulations

There are no requirements for companies established in a non-EU member country to appoint a tax representative in order to register for VAT.

Use and enjoyment rules apply in Ireland, particularly to goods hiring and transport.

The period of VAT recovery by tax authorities has a timescale of 4 years in order to prevent fraud.

Similarly, there is a period of 4 years for VAT deductions and refunds.

Please contact us for further information about paying taxes in Ireland, and a member of our team will be happy to help you.

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