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VAT in Ireland

VAT Guide for EU countries within Europe

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.

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.

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) 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)
Reporting currency EUR

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
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 current VAT rates in Ireland are as follows:

  • 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

Certain transactions in Europe may require registering for VAT and filingVAT returns in Ireland:

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

When do e-traders need to register for VAT in Ireland?

In Ireland just like in other European Union countries, e-traders must register for VAT:

  • when the overall threshold of EUR 10,000 for Intra-Community distance selling is exceeded and they have not opted to pay the 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 ratesin Ireland: standard rate (23 %), reduced rates 1 and 2 (14 % 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.

> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.

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. 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.

How do I get a VAT number in Ireland?

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

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:

  • Penalties for failure to file a VAT return in Ireland: 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.
  • Penalties for late payment of VAT in Ireland: 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.

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 introductio n in Ireland (500 000 EUR HT/an)
    – Intrastat threshold on dispatch in Ireland (635 000 EUR HT/an).
    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.

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:

  • The company, whether it 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 tax authorities’ electronic portal 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.


*This information is subject to change without notice.

OTHER COUNTRY GUIDES

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