2024 Guide – VAT in Ireland

Appoint a fiscal representative in Irelandand make sure to be 100% VAT compliant

VAT in Ireland

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.

In this VAT guide, we have brought together the specific features of the Irish regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

Basic information

EU membership 1973
ISO code IE
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) 13.50 %
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 return monthly depending on threshold
EC Sales List (ESL) return 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)
Reporting currency EUR

VAT-related penalties in Ireland

Failure to file a VAT return Penalty of EUR 4,000 per declaration.
Late payment of VAT A late payment interest of 0.0274% per day of delay and a potential fine of 4000 euros per declaration.
Failure to report ESL/DEB A fine of 4000 euros per ESL declaration.

Useful links on VAT in Ireland

Tax Administration 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
Need VAT assistance in Ireland? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Ireland subject to Irish VAT, may be required to appoint a tax representative. Established in Ireland, the fiscal representative will fulfill the company’s VAT obligations to the Irish tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Ireland to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Ireland.
Intra-Community and Irish VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Ireland, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Ireland, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Ireland? Contact us now.

Ireland is adept at tax competition and deregulating and has the second highest GDP per capita in the European Union, after Luxembourg.
Its activity is mainly based on banking and financial services.
Ireland is the United Kingdom’s second largest trading partner and the only country in the European Union that shares a land border with it.

VAT was introduced in Ireland on 1st November 1972 by the Value Added Tax Act, which has since been amended on numerous occasions to bring Irish domestic law into line with EU directives. Today, Irish VAT regulations are detailed in the Value Added Tax Consolidation Act 2010.

Traders established in another Member State who do not have a fixed establishment in Ireland and who supply goods or services or carry out distance selling in Ireland (subject to thresholds) must register for VAT in Ireland. It is therefore in the interest of these operators to appoint a fiscal representative.

The VAT rates currently in force in Ireland are as follows:

  • Standard VAT rate: 23 %
  • Reduced VAT rate (1): 13.50 %
  • Reduced VAT rate (2): 9 %
  • Super reduced VAT rate: 4,80 %
  • VAT parking rate: 13,50 %
  • Zero VAT rate yes

Need a tax representative in Ireland? Contact us now.

Do you need a VAT fiscal representative in Ireland? Certain operations may require VAT registration and the filing of VAT returns in Ireland:

To check whether your activities give rise to VAT obligations in Ireland, use our VAT simulator .

Need a VAT tax representative in Ireland? Contact us now.

When do e-sellers need to register for a VAT number in Ireland?

In Ireland , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay VAT in Ireland via the One Stop Shop.
  • or when they hold a stock of goods in Ireland and must report the stock supply transactions.

What are the VAT obligations for e-traders in Ireland ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT rates in Ireland: standard rate (23 %), reduced rates 1 and 2 (13.50 % and 9 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Ireland.

Find out more:

Need a VAT tax representative in Ireland? Contact us now.

Why identify yourself to VAT in Ireland?

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.

Irish VAT is named Value-added tax (VAT)and the VAT numbers in Ireland have the following structure: IE9S99999L / IE9999999WI.

How do I get a VAT number in Ireland?

The administrations in charge of VAT in Ireland are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Ireland, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

To check if your activities require VAT identification in Ireland, use our VAT simulator or contact us.

Companies with a VAT number in Irelandmust complete and file dVAT decl arations in Ireland detailing all taxable income (sales) and expenses (costs), at regular intervals: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:

  • Penalties for failure to file a VAT return in Ireland: Penalty of EUR 4,000 per declaration.
  • Penalties for late payment of VAT in Ireland: A late payment interest of 0.0274% per day of delay and a potential fine of 4000 euros per declaration.

Need VAT assistance in Ireland? Contact us now.

In addition to VAT returns, companies may be required to provide the Irish authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Irish authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introduction in Ireland (500 000 EUR excl.VAT per annum)
    – Intrastat threshold on dispatch in Ireland (635 000 EUR excl.VAT per annum).
    Failure to comply with the deadlines imposed by the Irish authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Ireland are for tax purposes.
    Failure to comply with the deadlines imposed by the Irish authorities for the filing of these ESL returns wil incur a penalty payment for the company.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in Ireland can recover all or part of the VAT incurred on its expenses.

There are three possible scenarios:

  • The company is established within the European Union or not, is already registered for VAT in Ireland, or is obliged to register for VAT in Ireland. In this case, it must apply for a VAT refund via the periodic VAT return filed in Ireland, according to a periodicity: every 2 months, quarterly , one-off/other (quarterly or six-monthly/depending on threshold).
  • The company is established within the European Union, is not registered for VAT in Ireland and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Ireland. In this case, they must use the services of a fiscal representative to carry out what is required by the Irish authorities on their behalf.
    > Learn more about our VAT recovery services.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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