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VAT Registration Guide

VAT Registration in Ireland

Everything you need to know about Ireland VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

23%
Standard VAT Rate
2–4 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
EUR
Currency

Ireland VAT Overview

Ireland administers VAT through the Revenue Commissioners. The standard rate is 23%, with reduced rates of 13.5%, 9%, 4.8%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Ireland. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Ireland warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Ireland customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Ireland

No fiscal rep requirement. English-language tax authority makes Ireland accessible.

Filing Requirements

Filing Frequency
→Bi-monthly (most businesses)
→Monthly
→Annual (mini one-stop shop)
Intrastat Thresholds
Arrivals€500,000
Dispatches€635,000
VAT Number Format
IE + 7 chars + 1-2 letters (e.g. IE1234567A)

Key Rules in Ireland

•EU hub for US tech giants (Apple, Google, Meta)
•English-language authority — easiest for non-EU companies
•Bi-monthly VAT returns standard
•9% reduced rate for hospitality (tourism sector)
•Post-Brexit alternative to UK for EU access

Penalties for Non-Compliance

Late Filing
€4,000 per return maximum
Late Payment
Interest at 8% per annum

FAQ — Ireland VAT

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