This guide provides an overview of VAT (Value Added Tax) in Ireland, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is tailored for businesses engaging in transactions within Ireland or with Irish customers.
reland’s VAT system is governed by the Value Added Tax Consolidation Act 2010. VAT is applied on most goods and services within Ireland, as well as on imports.
Euro (€)
IE followed by 7 digits and a letter (e.g., IE1234567A)
No, not required for non-EU businesses.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 23% | Standard Rate | Applies to most goods and services |
| 13.5% | Reduced Rate | Applies to Gas & Electricity, Restaurant & Catering Services, Repair, cleaning & Maintenance Services, Developed immovable property and Building Services |
| 9% | Reduced Rate | Applies to newspapers, tourism, hairdressing and hospitality services |
| 4.8% | Reduced Rate | Applies to agriculture (livestock) sales |
| 9% | Temp Rate | For gas and electricity to 30 April 2025 |
| Business Type | VAT Registration Threshold |
| Resident Businesses | EUR 40,000 for services (EUR 42,500 from 1 Jan 2025); EUR 80,000 for goods per annum (EUR 85,000 from 1 Jan 2025) |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Ireland |
| Frequency | Filing Deadline | Payment Deadline |
| Bi-Monthly | 23rd day following the end of the period | 23rd day following the end of the period |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 23% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Ireland applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for cross-border services within the EU.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
E-invoicing is encouraged but not mandatory for private sector businesses in Ireland. However, for transactions with the public sector, e-invoices are required under the EU e-invoicing directive.
Ireland mandates digital reporting of VAT-related transactions for businesses using the Revenue Online Service (ROS) for submission.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Irish VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
