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VAT in Ireland

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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.

VAT in Ireland

Selling in Ireland?

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Scope of Taxation

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

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Ireland –  General VAT information

 

National Legislation Irish Revenue Authority

https://www.revenue.ie/en/Home.aspx

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)
Thresholds
VAT Registration:
– Established entities
  • EUR 35.000 for supplying services
  • EUR 75.000 for supplying services
– 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

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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