The Value Added Tax Consolidation Act 2010 (as amended) (the “Irish VAT Act” or the “VAT Act”) and the Value Added Tax Regulations 2010 (SI No 639 of 2010) (the “VAT Regulations”) are the principal sources of Irish VAT law.
The European Union (EU) Directive 2006/112/EC on a common system of value added tax (the “EU VAT Directive”), and its accompanying EU Implementing Regulations govern VAT in Ireland. The EU directives have a direct effect in Ireland and, if specific criteria are met, can override conflicting Irish VAT legislation. Ireland is directly affected by the Implementing Regulations.
Irish VAT is collected on all deliveries of goods or services produced in Ireland for consideration by taxable individuals, in the course or promotion of a business carried on by them.
The VAT Act does not define Ireland precisely; however, for VAT purposes, Ireland exclusively refers to the Republic of Ireland (“Ireland”) and its territorial seas. Northern Ireland is not included in Ireland’s VAT calculations because it is part of the United Kingdom. However, it maintains regulatory alignment with Ireland for certain cross-border goods supplies following the United Kingdom’s exit from the EU.
The term “supply” refers to more than only the selling of products and services, it also encompasses other types of transactions, such as:
• Leasing or Hiring of Goods
• Granting, assigning, or surrendering a right
• An agreement to refrain from doing something or the acceptance of a situation
• Disposal of goods for free
• Removal of assets for private use
|National Legislation||Irish Revenue Authority|
|VAT in local language||Value Added Tax|
|VAT number format||IE+8 digits|
|IE1234567X; IE1X23456X; IE1234567XX|
|VAT rates||Standard 23%; Reduced 13.5%, 9%, 5.6%, and 4.8%|
|Zero-rated (0%) and exempt|
|Frequency||Monthly, Bi-Monthly, Bi-Annual, Tri-Annual, and Annual returns (ARTD – Annual Return of Trading Details)|
|– Established entities||
|– Non-established entities||No registration threshold (As of first business supply)|
|Intra-Community acquisitions||EUR 41.000|
|Intra-EU Distance sales and electronically supplied services to consumers (OSS)||EUR 10.000|
|Recovery of VAT by non-established businesses||Yes|
|Compliance Returns and Deadlines|
|VAT Return||Electronic VAT returns must be filed within 23 days following the end of the bi-monthly VAT period. VAT returns submitted manually are due by the 19th of the month following each taxable period.|
|European Sales Listing||23rd day following the end of the filing period|
|Intrastat||23rd day following the end of the filing period|
|Annual Return||It is generally due with the VAT return following the taxable person’s financial year-end|
Last Updated: 25/03/2022
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After submitting an OSS return, you will have the option to make corrections to an earlier OSS return by changing the total VAT amounts you have previously declared to each country and by adding VAT amounts on sales for each country that was not included on an earlier return. When correcting previous returns, errors can only be corrected:
– Within three years from the date the return was submitted
– Applicable only to distance sales of goods made after 1 July 2021
Ireland has signed a global tax treaty with the OECD agreeing to set a corporate tax at a rate of a minimum of 15% in more than 130 countries.
Ireland: A zero VAT rate applies to the provision of the COVID-19 immunizations and testing kits, supplies to the Health Service Executive (HSE), hospitals, and other healthcare settings (i.e., personal protective equipment and specific medical equipment for use in the treatment of COVID-19 patients, as well as the donations of free products and meals, as well as the provision of emergency lodging.