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As with most EU countries, there is no Irish VAT registration threshold for non-resident traders. If the supplies are the sale of goods over the internet, then there is a distance sales VAT registration threshold of €35,000 per annum.
Irish law does not provide for the concept of fiscal representation. Therefore it is not necessary for non-resident businesses to appoint a fiscal representative.
Non-established companies must complete form TR2 which is available on the website for the Irish Revenue Commissioners at www.revenue.ie. No additional documents are required to be submitted with the application unless specifically requested.
It is not currently possible to register for VAT online. To secure an Irish VAT number, non-resident businesses must submit their completed application to:
IRDS
Dublin City Centre Revenue District
9-10 Upper O'Connell Street
Dublin 1.
Ireland
Failure to register for VAT will incur a fixed penalty of EUR 4,000
Upon being granted an Irish registration, a VAT number will be issued consisting of the prefix IE followed by eight characters (in which the second will sometimes be a letter and the last is always a letter, the rest are digits) in the following format.
Country Code | IE |
---|---|
Format | 1234567WA (companies) 1234567FA (individuals) |
Characters | 8 or 9 characters Includes one or two alphabetical characters (last, or second and last, or last 2) |
Notes |
Registration takes effect from the beginning of the next taxable period of two months after the date of receipt of the completed application by the Revenue. Businesses must be compliant from the date the obligation to register arose, not the date they applied or received a VAT number. This includes following all of the legal requirements for trading, Irish VAT Compliance, and submission of regular Irish VAT returns.
+44 (0)1273 022400