Ireland VAT guide
The Value Added Tax (VAT) Act in Ireland was introduced in 1972. The legislation of Irish VAT is currently based on EU directives as the country is a member of the European Union.
The official tax authority in Ireland is the Office of the Revenue Commissioners, established in 1923.
Recent updates:
B2B eInvoicing mandate is planned for 2030 ViDA implementation.
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What is the VAT rate in Ireland?
23%
Standard rate: 23%
Reduced rate: 13.5%, 9%
Zero rate: 0%
Applies to exports and intracommunity supplies
Exempt categories: Activities in public interest, such as heath, education and other listed activities such as finance and insurance
VAT registration in Ireland
A seller must register for VAT if their turnover exceeds the relevant threshold for their establishment status.
Resident businesses:
From 1 January 2025:
– €85,000 for goods
– €42,500 for services
Non-established businesses:
- EU Businesses: Not obliged to register where their turnover in the previous and current year is below the following thresholds:
- EU wide threshold: €100,000
- Country-specific threshold:
- €85,000 for goods
- €42,500 for services
Distance sales
Non-established EU businesses carrying out distance sales of goods are not obliged to register if their distance sales are below €10,000.
Non- EU businesses
Non-EU businesses must register for VAT if taxable supplies made irrespective of any threshold, with option to avail of one of the One Stop Shop schemes – if OSS can apply to the respective supplies/supply chain.
eInvoicing requirements
Since 2013, B2B eInvoicing in Ireland is optional and requires mutual agreement between customer and vendor, while B2C transactions are not mandated.
A full B2B eInvoice mandate under the EU ViDA Directive is planned for phased implementation between 2028 and 2030, gradually requiring all VAT-registered businesses to issue and receive eInvoices for domestic and cross-border EU transactions.
VAT return filing and deadlines
VAT registered businesses must file VAT returns monthly, bi-monthly, four monthly and six monthly, depending on VAT liability.
Bi-monthly filing is the standard for most businesses
Four-monthly returns can apply for business whose annual VAT liability falls within €3,001 and €14,400
Six-monthly VAT (half yearly) returns may be permitted for businesses with low annual VAT liability of €3,000 or less
Monthly returns may be authorised by the Revenue, for example, if a business is in a steady VAT repayment position.
Filing and deadlines:
- For any VAT return period, the standard deadline for filing and payment is the 19th of the month following the end of the tax period
- If the return and payment are submitted electronically via Revenue Online Service (ROS), the deadline is extended to the 23rd day of the month following the end of the taxable period.
Comply – Global VAT compliance
Our VAT compliance solution, Comply helps companies manage their complex, country-specific tax requirements including Ireland’s VAT obligations.
Using AI and machine learning, our technology puts your VAT data through over 300 automated VAT rules, checking for errors, and preparing VAT returns for approval and submission. Comply provides a full audit trail for the Irish Tax Authorities.
VAT penalties
A fixed penalty of €4,000 may be imposed for non-submission or late submission of a VAT return.
Similarly, a fixed penalty of €4,000 may apply for late payment of VAT.
Fiscal representatives
Fiscal representatives are not required.
VIES declarations
VIES (VAT Information Exchange System) declarations must be submitted by VAT-registered businesses that supply goods or services to VAT-registered customers in other EU Member States.
VIES filing frequency are monthly or quarterly and must be submitted by the 23rd calendar day following the end of the relevant reporting period.
Intrastat
Registration and submission
Businesses must submit Intrastat reports when movements of goods within the EU exceed specified thresholds.
Intrastat Thresholds for 2025
Intrastat Arrivals
- Simplified reporting: €750,000,000
- Detailed reporting: €5,000,000
Intrastat Dispatches
- Simplified reporting: €750,000,000
- Detailed reporting: €34,000,000
Deadlines and frequency
Intrastat declarations in Ireland have to submit their declarations monthly. The legal deadline for declarations is the 23rd calendar day following the end of the reporting period.
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