EU VAT REGISTRATION - VAT IRELAND
EU VAT registration in Ireland
The Republic of Ireland introduced a tax on goods and services in 1972. The Irish VAT system applies to the rest of Europe and is largely based on EU VAT directives (laws). They regulate Irish VAT registrations, compliance, returns, Intrastat, EC declaration of sale and other related matters.
Any foreign company that provides services that are taxable in Ireland may be liable for Irish VAT. This would require registering a foreign company to obtain a local VAT number and then registering and reporting any transactions. This may include import. Irish VAT is laid down in the Irish VAT Act of 1972, which has been amended many times since then. The Irish tax authority, the Revenue Commission, manages the VAT system. This includes being regularly informed of the daily Irish VAT compliance policy.
VAT registration in Ireland for companies:
In general, businesses do not need to register for VAT immediately after registration, except in certain circumstances. In general, as a new company, you do not need to register for VAT from the moment you start your business. There are certain criteria that must be met before you start charging VAT on your goods / services. Please note that both sole proprietors and limited liability companies can register for VAT and you should consult an expert on VAT registration prior to registration.
VAT registration is mandatory if the business meets any of the criteria below:
Selling over € 37,500 for selling services or € 75,000 for selling goods means your business must be registered for VAT in Ireland. This is the sales threshold for 12 months (not a calendar year);
the receipt of goods from other EU Member States worth more than € 41,000, also known as intra-community acquisitions (ICA);
receiving any services from outside Ireland. If you are receiving services from outside of Ireland and the service is used in Ireland, your business may need to register for VAT.
Of course, you can register for VAT on a voluntary basis. If the business is dealing with many other companies that charge VAT. If you know that you need to register VAT in Ireland, do not hesitate and contact us and we will help you.
When is VAT registration in Ireland required?
How can I register VAT in Ireland?
The application for VAT registration must be completed through the website of the Irish government administration (Revenue – Cain agus Cuystaim na hEireann / Irish Tax and Customs). Foreign taxpayers who do not have their permanent address or permanent establishment in Ireland will only receive an Irish VAT number if they apply for it separately and if they supply goods or services in Ireland. The VAT application form must contain the reasons and a detailed description of the transactions taxable in Ireland. Companies based in the EU can register directly with the Irish tax authorities or use a tax representative. Non-EU companies, however, are required to register through a tax representative.
What documents do we need for VAT registration?
To register a foreign company for VAT in Ireland, you must complete the appropriate VAT registration application.
If you need help with the registration, please do not hesitate and contact us.
Do you have any questions about VAT registration in Ireland?
Do you have any questions about the VAT registration in Ireland for your company? Not sure if your company must be registered for VAT in Ireland? If so, contact us via our contact form.
|Local VAT no.||IE + 10 characters|
|Mail order threshold||35 000 € netto yearly|
|Submission of VAT returns||monthly, bi-monthly, four-monthly, six-monthly (until the 19th day of the following month)|
|Annual declaration||Yes (up to the 23rd day ending the accounting year)|
|Waiting time for registrations||Up to 2 months|
|Standard VAT rate||23%|
|Reduced VAT rate||13,5% 9% 4,8%|
|European Union Member State||yes, since 1973|