Register for VAT in Ireland

Are you supplying, or looking to supply goods to Ireland? If your business was not established in the country, you will likely be affected by the EU VAT (Value Added Tax) directive. Whether you are inside or outside the EU, you are likely to have to register for non-resident VAT.

Do I need to register for VAT in Ireland?

The circumstances in which you will have to register for Irish VAT include:

  • Buying and selling goods or services in Ireland
  • Selling and shipping goods contained in Ireland to buyers outside of Ireland
  • Importing goods to Ireland from inside the EU
  • Storing goods or other physical property in Ireland
  • Selling online goods or services to buyers in Ireland*
  • Holding events in Ireland with paid admission

* when exceeding Distance Selling thresholds

If your business is currently or potentially affected by any of these factors, you are legally required to appoint a tax representative to register for VAT on your behalf. Contact us for a free consultation on your business’s unique VAT requirements.

What are the VAT rates in Ireland?

The standard rate of VAT in Greece is 23%. A 4.8%, 9% or 13.5% rate of reduced VAT applies to certain products based on specific criteria.

What are the VAT return periods in Ireland?

Ireland is extremely flexible when it comes to VAT payment periods, although bi-monthly is the most common. Returns must be submitted by the 19th day of the month following the tax period; or by the 23rd, if filing everything via the online system.

Ireland does require that you submit an annual summarising return, attached to your VAT report for the final tax period in each year.

What is the Distance Selling threshold in Ireland?

The distance selling threshold, which determines whether you need to pay VAT for sales to Irish customers, is €35,000.

What is the Intrastat threshold in Ireland?

The Intrastat threshold, which affects the movement of goods between Ireland and another EU state, is €500,000 for arrivals and €635,000 for dispatches.

What if I sell goods on Amazon?

Many online sellers who are trading via Amazon make use of their Fulilment By Amazon (FBA) service. In order to trade faster and easier across Europe, companies use Amazon to store, pick, pack and deliver your products to the buyer’s local address.

Even though you may think that you’re making sales from you’re home country, Amazon holds the goods locally and the product would therefore be considered as a local sale, and subsequently liable for VAT.

VAT is the responsibility of the seller, not Amazon, and you can face heavy fines for not registering and/or paying VAT.