Ireland

On this page you’ll find everything you need to know about Irish VAT registration, Returns, Tax Representation and your legal obligations within Ireland.

Looking to sell goods into Ireland?

Who should VAT register in Ireland?

There are a number of circumstances where a business or sole trader would be required to register for VAT in Ireland. Please check below the list of some of the main reasons for VAT registration

  • An Irish established business who exceeds the VAT threshold of €75,000 for sales of goods or €37,500 for services within a calendar year.
  • A Non-European established business selling goods to Ireland including UK Businesses after Brexit.
  • A European established business who exceeds the distance selling threshold of €35,000 to Irish consumers within a calendar year.
  • Non-established sellers selling digital services solely to Irish customers would need to apply for the MOSS scheme or if they are already part of a EU MOSS registration they would include it in their countries return.
  • Any non-Irish business who stores goods within Ireland.

Types of Irish VAT

Rate Type
23% Standard
13.5% Reduced
9% Reduced
4.8% Reduced
0% Zero

Registering for Irish VAT

Registering for VAT in a different country can be a daunting task, especially when new rules & regulations come out, At VAT Digital we help handle all of your Irish VAT Obligations by registering you for VAT and completing your monthly,bi-monthly or quarterly VAT returns including the 13th end of year return all for one simple fee. We will register you for VAT to be able to sell in Ireland from your home country for selling on sites such as Amazon , Ebay and various other E-commerce websites including services and direct trade to Ireland.

Germany introduced Value Added Tax in 1968. The rules, which are based on the European Union which German has included into its VAT Act. The tax is administered by the Ministry of Finance.

Foreign companies, or ‘non-resident’ traders, providing goods or services in Germany to local businesses or consumers may have to register their business for German VAT. They will then have to follow the German VAT compliance rules, including invoicing and VAT rates, as well as pay over any German VAT due.

Should i register for Irish VAT?

The posed question all depends on if you have met the mandatory requirements to register for VAT as listed above. There are a few reasons that a business would need to voluntarily register for VAT in any country including Ireland. The main reason would be to claim back VAT on business expenses and purchases even if the business isn’t making sales in the country for cashflow purposes it is ideal to claim back the VAT. With new Brexit complications it can be beneficial for sellers, particularly marketplace sellers to register and charge local VAT in Ireland to avoid their customers being hit with non-advertised VAT bills and import charges when the goods are delivered.

Irish VAT Returns

Most new registrations in Ireland will be automatically set-up to file bi-monthly VAT returns which are due on the 19th of the month following the tax period, There are other return options based on various situations for different businesses, check out our handy table below

Return Type Frequency Document Filing Deadline
VAT Return Monthly Form VAT 3 19th of the month after the tax period
Bi-Monthly Form VAT 3 19th of the month after the tax period
Four-Monthly Form VAT 3 19th of the month after the tax period
Half-Yearly Form VAT 3 19th of the month after the tax period
Yearly VAT return of trading details 23rd of the month after the tax period
EC Sales list Monthly Form VIES Statement 23rd of the month after the tax period
Bi-Monthly Form VIES Statement 23rd of the month after the tax period
Quarterly Form VIES Statement 23rd of the month after the tax period
Yearly Form VIES Statement 23rd of the month after the tax period
Intrastat Monthly 23rd of the month after the tax period

 

Businesses with a bi-monthly VAT liability of less than EUR50,000 may opt to make payments of VAT by monthly direct debit allowing them to file an annual return each year

Intrastat

When Irish VAT registered businesses, either established or non-established businesses, make intra-community sales across the Irish border, these transactions or transfer of goods need to be recorded in the intrastat declaration.

Intrastat filings list the goods sent out of Ireland as ‘dispatches’, as well as goods brought into Ireland as ‘arrivals’.  Intrastat does not apply if the goods are coming in from outside of Europe (imports) or being sent out of the EU (exports).

In Ireland the intrastat thresholds for Dispatches is €635,000 and arrivals is €500,000 however  For arrivals exceeding EUR 5,000,000 and dispatches exceeding EUR 35,000,000 per annum a more detailed Intrastat declaration will be required.

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VAT Registration & Filings

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VAT Registration & Filings

Unlock your sales potential with our bespoke VAT registration and filings services. Our team is ready to identify your VAT obligations allowing your business to expand across the world with a dedicated team beside you.

Leave the complexities to us, our professional team provide a seamlessly fast registration service and help you keep on top of the various filing deadlines so you can keep on top of what matters most.

Import/one stop shop

The two simplification schemes allow for both EU and non-EU businesses to lower the cost of VAT compliance and report multiple transactions using only one registration.

Enrolling in the schemes allows businesses to charge the correct VAT rate of each European country without the need to register for VAT in every member state.

The One Stop Shop and Import One Stop shop have set requirements for businesses to follow to stay compliant, find out more in our service guides.

fiscal representation

When a non-European business trades with the EU, some member states impose the need for a fiscal representative to be appointed for registration, filing, imports or VAT reclaims depending on the various EU rules.

VAT Digital is a recognised and certified European Fiscal Representative allowing for our non-EU clients to trade freely with the EU. This enables a lot of benefits for businesses when registering and importing goods to the European Union.

VAT refunds

Selling internationally can be very profitable but also increase the burden of expenditure for businesses. VAT expenses on goods, services and other operations outside of your home country can be difficult to recover due to the lack of registration or non-compliance.

VAT Digitals specialist team can help identify where VAT can be recovered and process a reclaim to ensure your business is maximizing its profits.

Frequently Asked Questions

VAT Digital will guide you through the process requesting the correct documents to register for VAT in Ireland and complete the application forms correctly while also dealing with any additional questions the Irish tax office may have during the application.

From the submission date of the application it generally takes 5/6 weeks for the tax office to issue the VAT certificate.

You will begin on filing your returns bi-monthly in Ireland unless special requirements are met

Yes, you will need to provide the date you intend to store or make your first sale to Irish consumers and this will be considered the date you are VAT registered from. You will need to charge Irish VAT from this date and backdate the returns once you receive your VAT certificate.

Your Irish VAT return must be submitted and paid before the 19th of the month following the tax period.

For example on a bi-monthly return for January & February you would need to file and pay the VAT before March 19th for paper submissions and 23rd for digital submissions.

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