Irish VAT Registrations and Returns
In Ireland, VAT numbers always begin with the 'IE' prefix followed by eight or nine characters. Ireland is a key EU hub for international businesses. Everything you need to stay compliant.
Ireland VAT news
Ireland VAT reference
Ireland VAT rates 2026
| Standard rate | 23.0% |
| Reduced rates | 13.5%, 9.0% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 10 October 2026.
Which goods qualify for reduced VAT in Ireland?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | Zero | Annex III §1 |
| Books (print) | Zero | Annex III §6 of Directive 2006/112/EC |
| E-books | Zero | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 9.0% | Annex III §6 |
| Prescription medicines | Zero | Annex III §3 |
| Passenger transport | 9.0% | Annex III §5 |
| Hotel accommodation | 9.0% | Annex III §12 |
| Restaurant meals | 9.0% | Annex III §12a |
| Non-alcoholic drinks | 9.0% | Annex III §1 |
| Cinema admission | 9.0% | Annex III §7 |
When must I register for VAT in Ireland?
VAT filing in Ireland
- Default frequency Bi-monthly (every 2 months) by default. Monthly for large taxpayers; annual scheme available below thresholds.
- Monthly deadline 23rd day of the month following the period (large taxpayers)
- Quarterly deadline Bi-monthly: 23rd day of the month following each 2-month period
- EC Sales List Monthly via VIES
- Annual return Required — Annual Return of Trading Details (RTD) within 23 days of accounting period end
Ireland digital reporting roadmap
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B2G PEPPOL e-invoicing in force since 2019-04-18All public-sector contracting authorities must be able to receive PEPPOL e-invoices.
OSS in Ireland
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Office of the Revenue Commissioners before relying on these details.
Is VAT registration required in Ireland?
Whether you need to register for VAT in Ireland depends on your business's location, the nature of your sales, and whether your customers are Irish consumers or businesses.
What non-established sellers actually need to know
Per the Irish Revenue Commissioners, non-resident businesses making taxable supplies in Ireland must register from their first taxable supply — the domestic turnover thresholds (EUR 85,000 for goods, EUR 42,500 for services) don't apply to them.
No threshold for non-established sellers
Non-resident businesses must register for Irish VAT from the first taxable supply, regardless of turnover. Ireland operates a nil threshold for foreign sellers.
Two forms depending on structure
Non-resident companies use Form TR2(FT) (the foreign-trader version); non-resident individuals or other entities use Form TR1(FT). Both are submitted directly to the Revenue Commissioners.
No fiscal representative required
Unlike most EU countries, Ireland does not require non-EU businesses to appoint a fiscal representative for standard VAT registration. Revenue retains discretion to require one in specific cases, but it isn't the default — a genuine advantage for non-EU sellers.
Exception: IOSS needs an intermediary
Non-EU businesses using the Import One-Stop-Shop (IOSS) scheme specifically must appoint an EU-established fiscal intermediary — this is a separate requirement from standard VAT registration.
Source: Irish Revenue Commissioners, guidance on VAT registration for non-established businesses (Forms TR1/TR2).
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in Ireland depend on where your goods are held at the time of sale and whether your customers are Irish consumers or VAT-registered businesses.
Selling goods on your website
Running your own online store brings additional VAT responsibilities. If you hold stock in Ireland, you must register for VAT there. When selling goods stored in another country to customers in Ireland, you have two pathways to compliance.
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Importing goods to Ireland
If products are shipped from outside the EU at time of purchase, you have three compliant methods:
Get registered for IOSS, fast
Ready to start selling to Ireland customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon and eBay collect and remit VAT on qualifying B2C sales in Ireland. Marketplaces handle VAT when:
Don't let VAT get in the way of marketplace growth
Expand your marketplace presence in Ireland while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling digital services and digital goods to Ireland
In Ireland, digital services — eBooks, online courses, streaming, and software downloads — are subject to Irish VAT. Non-EU sellers can register in Ireland or use the OSS scheme to cover all EU digital sales.
To sell digital services to Ireland customers, you can choose one of two registration routes depending on how your service is delivered.
My B2C business is based in the EU
Assuming you are not established in Ireland, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Ireland
Holding inventory in Ireland creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Ireland, IOSS registration, or Delivered at Place (DAP). For services, register for OSS with your home tax authority.
Feeling confused? Take the EU VAT quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the quiz →
VAT on sales to Irish businesses
When selling B2B in Ireland, your VAT-registered Irish customer handles VAT via reverse charge. Registration may still be required if you hold stock in Ireland or provide certain services locally.
Based outside the EU, selling B2B
If your Ireland customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Ireland invoicing and reporting requirements.
2026 Ireland VAT Rates by Product Category
Official VAT rates in Ireland verified against European Commission TEDB records. Select a specific product or service category for reverse charge rules, OSS thresholds, and statutory citations:
欧洲及英国增值税专家一对一沟通
