VAT registration in Ireland can be handled with the help of our local specialists who are at the service of both local and foreign economic operators. Find out below what the procedure implies.
| Quick Facts | |
|---|---|
| We offer VAT registration services (YES/NO) | YES |
Standard rate | 23% |
Lower rates | 13.5%, 9%, 4.8%, 0% |
| VAT registration requirements | 80,000 EUR for the supply of goods, 40,000 EUR for services |
| Registration time frame (approx.) | Approx. 30 days |
| VAT for real estate transactions | 13.5% for new residential and commercial properties, VAT exemptions for old properties under specific conditions |
| Exemptions available (YES/NO) | YES, exports, certain pharmaceutical products, specific basic food and beverages, children's clothes and shoes, etc. |
| Filing period | Monthly filings are required |
| VAT returns support (YES/NO) | YES |
| VAT refund availability (YES/NO) | YES, for EU and non-EU companies |
| Local tax agent required (YES/NO) | Not mandatory, but advisable |
Table of Contents
Who must register for VAT in Ireland?
All economic operators who:
- carry out independent activities as natural persons or sole traders;
- companies that carry out commercial operations, which in Ireland also include exploitation of real estate;
- foreign companies that supply goods and services in Ireland;
- non-profit organizations that engage in economic activities.
What are the VAT registration requirements for local companies in Ireland?
The thresholds established by the Irish Revenue depend on the nature of the goods or products.
Local businesses must register for VAT upon reaching the following thresholds:
- EUR 85,000 in a 12-month period for operators selling goods on Irish territory (exceptions apply to zero-rated products, or mixed supply of goods);
- EUR 42,500 in a calendar year for economic operators supplying services subject to the value added tax;
- for intra-Community acquisitions, the minimum registration threshold is EUR 41,000 within a 12-month period;
- EUR 10,000 for e-commerce businesses, as soon as the threshold is reached.
Here is also an infographic on VAT registration in Ireland in 2026:
What are the VAT registration requirements applicable to foreign companies in Ireland?
Foreign enterprises operating through branches or subsidiaries (permanent establishments) in Ireland must register irrespective of the value of the goods or services supplied in Ireland.
Form TR2 must be filled out by newly formed businesses. Unless specifically requested, no further documents need to be submitted for VAT registration for foreign companies in Ireland.
How do I obtain a VAT number in Ireland as a sole trader/natural person?
According to recent regulations imposed at EU level, persons buying goods from EU member states and/or receiving services from abroad must also register for VAT in Ireland. New regulations apply to e-commerce businesses selling goods within the EU.
In the case of natural persons, sole traders, or businesses operating as trusts and partnerships, VAT registration in Ireland is completed through the TR1 registration form.
What is the VAT registration deadline in Ireland?
Local businesses must apply for VAT numbers within 30 days of reaching the registration threshold.
Foreign businesses must register as soon as they start their operations in Ireland.
Is voluntary VAT registration in Ireland available?
Yes, it is. Voluntary registration implies the process to be completed upon starting a business in Ireland without reaching the thresholds for which obtaining the VAT number becomes mandatory.
Voluntary registration for Irish value added tax can be completed with the help of our local agents alongside the business incorporation procedure, thus saving time along the way.
Can I register my Irish company for VAT remotely?
Yes, through our specialized services. We also offer this service as part of our company formation package in Ireland.
We also invite you to watch our video below:
What are the 2026 VAT rates in Ireland?
The following:
- the standard rate is 23%;
- a 13% reduced rate is available for construction, electricity, and certain fuels;
- a 9% reduced rate is available for food, catering and hospitality services, and hairdressing;
- a reduced 4.8% rate applies to livestock and certain agricultural products.
How long does it take to obtain a VAT number in Ireland?
Approximately 10 working days.
What are the VAT accounting requirements I must comply with in Ireland?
Just like any other tax-related matter, VAT must also be recorded in a company’s accounting and financial records.
VAT payments are made online based on the invoices and supporting documents indicating the collection of this tax. Moreover, VAT filings must be made. The VAT must be paid by the 19th of the following month for each tax period. In order to pay the VAT, a company or person must file form VAT3.
You can rely on VAT-related accounting services provided by our Irish specialists.
If you require help with Irish VAT registration in 2026, you can rely on our team of specialists in company formation in Ireland. You may also contact us for personalized accounting services and other information regarding the VAT procedures available for the import of goods into this country.