Ecommerce VAT Ireland
Ireland VAT News
Revenue Updates VAT Registration Requirements for Non-Resident Businesses
Ireland’s Revenue Commissioners have updated their guidelines on VAT registration requirements for non-resident businesses selling goods or services to Irish consumers, particularly in the digital economy.
Ireland Extends Reduced VAT Rate for Tourism and Hospitality
The Irish government has extended the reduced 9% VAT rate for the tourism and hospitality sector, providing continued support for businesses in these industries.
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 03 May 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 location, the nature of your sales, and whether your customers are Irish consumers or businesses.
🕐 Looking for advice tailored to your situation? Schedule a free 15-minute consultation with one of our specialists today.
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.
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:
Important: Storing goods in Ireland still triggers a VAT registration requirement there, even if the marketplace collects VAT. Orders above threshold limits require your own VAT registration in Ireland or a DAP shipment.
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.
Expert advice recommended: Determining whether your offering qualifies as “electronically supplied” is complex and has major VAT implications. We recommend consulting an expert if you sell digital services.
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, you must register for OSS with your home tax authority when selling to EU consumers.
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.
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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.