Whether you’re a European or non-European company, establishing certain activities in Ireland may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Ireland.
If you deal with companies in Ireland, you may be able to claim a Irish VAT refund.
Here you can find the specifics of VAT regulations in Ireland, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
|VAT introduced in Ireland||1972|
|VAT name in Ireland||Value-added tax (VAT)|
|VAT ID format in Ireland||IE9S99999L / IE9999999WI|
|Territories with special status in Ireland||n/a|
VAT rates in Ireland
|Standard VAT rate||23 %|
|Reduced VAT rate (1)||14 %|
|Reduced VAT rate (2)||9 %|
|Super reduced VAT rate||4,80 %|
|VAT parking rate||13,50 %|
|Zero VAT rate||yes|
Thresholds triggering VAT reporting obligations in Ireland
|Intrastat threshold at introduction||500 000 EUR|
|Intrastat threshold on dispatch||635 000 EUR|
|Distance selling threshold||As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.|
Reporting frequency in Ireland
|Intrastat declaration||monthly depending on threshold|
|EC Sales List (ESL) declaration||monthly according to threshold/conditions, quarterly depending on threshold/conditions|
|VAT returns||every 2 months, quarterly , one-off/other (quarterly or six-monthly/depending on threshold)|
VAT-related penalties in Ireland
|Failure to file a VAT return||Penalty of EUR 4,000 per declaration. In case of gross negligence, penalty of up to 100% of the VAT due and late payment interest of 0.0274% per day overdue.|
|Late payment of VAT||Penalty of EUR 4,000 per declaration. In case of aggravated negligence penalty of up to 100% of the VAT due, and late payment interest of 0.0274% per day overdue.|
|Failure to report ESL/DEB||Penalty of EUR 4,000.|
Useful links on VAT in Ireland
|Tax Authorities in Ireland||Tax authorities|
|Ministry of Finance in Ireland||Ministry of Finance|
|Check a VAT number in Ireland||Check a VAT number|
|EU VAT Guide||EU VAT Guide|
The current VAT rates in Ireland are as follows:
Certain transactions in Europe may require registering for VAT and filingVAT returns in Ireland:
In Ireland just like in other European Union countries, e-traders must register for VAT:
In addition to VAT registration, e-traders must:
You may need a VAT number in Ireland to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in Ireland, use our VAT simulator or contact us.
VAT Irish is named Value-added tax (VAT)and the VAT numbers in Ireland have the following structure: IE9S99999L / IE9999999WI.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Irelandyou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Ireland must complete and submit VAT returns in Ireland detailing all taxable income (sales) and expenses (costs), with the following periodicity: every 2 months, quarterly , one-off/other (quarterly or six-monthly/depending on threshold).
Failure to comply with the deadlines imposed by the Irish authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Ireland:
In addition to VAT returns, companies may be required to provide the Irish authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Ireland can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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