Businesses conducting sales in Ireland may need to register for VAT depending on their transactions. Ireland allows non-resident businesses to register for VAT without the need for a Fiscal Representative but an agent with a specialised TAIN number may be used.
For businesses who import into Ireland on a DDP basis and act as the importer of record will need an Irish VAT number to reclaim the import VAT paid or apply for postponed accounting.
Once you are registered for VAT you will need to file regular VAT returns
Register Early
It can take approximately 4-6 weeks to receive your VAT number back in Ireland. You will need to plan ahead and register before your activity begins or you could face a fine up to 4,000 EUR for non-compliance
Registration for non-resident businesses is handled by the Irish Revenue of Tax and Customs.
Ireland use the country code IE and a typical VAT number would read IE1234567TH.
Businesses will usually only be granted a local VAT registration and will have to apply for VIES and prove activity if they make B2B purchases or sales in Europe.
