Irish VAT rates and VAT compliance

As an EU member state, Ireland follows EU rules on value-added tax (VAT) compliance. Irish VAT is administered by the Revenue Commissioners (Irish Tax and Customs) — often referred to simply as Revenue.

The standard VAT rate in Ireland is 23%. Reduced rates and zero-rating apply to certain goods and services.

A VAT number is required for all businesses carrying out taxable activities in Ireland. Domestic businesses must register if their annual turnover from taxable supplies exceeds the statutory thresholds:

• €85,000 for supplies of goods
• €42,500 for supplies of services

Foreign businesses making taxable supplies in Ireland generally must register for VAT from the first taxable supply — there is no special turnover threshold for nonresidents.

For B2C cross-border supplies of digital services, telecoms, and broadcasting services, the EU One-Stop Shop (OSS) threshold of €10,000 applies for total EU sales. Above that threshold, Irish VAT must be charged directly (or the supplier may elect to use the OSS scheme).

Get more information on VAT registration in Ireland.

VAT-registered businesses in Ireland must file periodic VAT returns. The filing frequency depends on turnover:

• Monthly: Businesses with annual turnover above the threshold set by Revenue (e.g., greater than approx. €1.725 million)
• Bimonthly: Businesses with turnover lower than €1.725 million

Returns include output VAT on sales and recoverable input VAT on purchases. In addition to regular filings, businesses may also be required to submit:

• EC Sales Lists (EU Sales Listings)
• Intrastat declarations (for intra‑EU goods trade above thresholds)

All returns are submitted electronically through the Revenue Online Service (ROS) or the Revenue portal.

Get more information on VAT returns in Ireland.

Foreign businesses storing goods in Ireland must consider VAT registration if those goods are held for sale.

Unlike some EU states, Ireland does not have a specific call-off/consignment exemption regime; holding inventory in Ireland for sale typically triggers VAT registration obligations.

Imports from outside the EU may trigger VAT registration regardless of arrangement.

Ireland allows eligible importers to defer import VAT under certain arrangements, which means VAT due at customs can be reported and accounted for in the periodic VAT return rather than paid at the border. To use deferment facilities, a business generally must be VAT-registered in Ireland.

Foreign businesses providing digital services (telecoms, broadcasting, electronically supplied services) to Irish consumers must charge Irish VAT once the €10,000 EU-wide B2C threshold is exceeded, unless they elect to use the One-Stop Shop (OSS) scheme.

• The standard rate (23%) generally applies.
• Businesses must register for Irish VAT (or OSS) depending on the nature of their cross-border supplies.

EU businesses can reclaim Irish VAT using the EU VAT refund procedure via their home tax authority. The deadline is generally 30 September of the following year.

Non-EU businesses may reclaim Irish VAT under the non-EU refund procedure, subject to eligibility and documentary requirements, typically with a 30 June deadline of the year following the expense.

Some foreign businesses engaging solely in reverse-charge transactions may qualify for simplified refund or recovery procedures.

Ireland provides VAT relief for qualifying exporters under Section 56 of the VAT Consolidation Act 2010, commonly referred to as the 13A export VAT authorisation.

The scheme allows eligible businesses to purchase goods and services at 0% Irish VAT, including imports, instead of paying VAT up front and reclaiming it later. Its purpose is to remove VAT cashflow costs for export-focused businesses.

Businesses may qualify where at least 75% of annual turnover comes from:

• Exports of goods outside the EU
• Intra‑EU supplies of goods that are zero‑rated
• Certain qualifying international contract work

Both Irish-established and nonresident VAT-registered businesses can apply.

Once authorised by Revenue, the business receives a Section 56 certificate (often still called a 13A/13B certificate) and provides it to suppliers. Qualifying purchases and imports are invoiced at 0% VAT, removing the need for VAT refunds.

The relief does not apply to certain costs, including passenger motor vehicles, petrol and certain fuels, and food, drink, and accommodation (subject to limited exceptions).

The authorisation is subject to review by Revenue. Businesses must continue to meet the 75% turnover condition and comply with normal Irish VAT filing, invoicing, and recordkeeping obligations.

Intrastat declarations monitor intra-EU trade in goods. Irish VAT-registered businesses must submit Intrastat filings if they exceed annual thresholds set by Revenue. Thresholds and frequencies are updated periodically by Revenue; when exceeded, reporting is monthly.

Filings include commodity codes, values, and partner-state details, and are submitted via the Revenue portal.

Ireland requires EC Sales Lists for supplies of goods and certain services to VAT-registered customers in other EU states. Even if no sales occurred, nil filings may still be required.

Details typically include:

• Customer VAT identification numbers
• Total value of goods or services supplied
• Type of transaction

These lists must be filed electronically through the Revenue portal.

Businesses must issue VAT-compliant invoices that include:

• Supplier and customer details
• VAT number
• Description of goods/services
• VAT rate(s) and amount 

Time-of‑supply rules:

• Goods: Tax point arises when goods are delivered or the invoice is issued (whichever comes first).
• Services: Tax point is the earlier of invoice issuance or completion of the service.
• Imports: VAT is due at the time of customs clearance unless covered by an approved deferment arrangement. 

Businesses must retain VAT records for at least six years. VAT returns and payments are generally due by the 15th day of the month following the reporting period.