Updated by Kevin Hendricken, PKF Brenson Lawlor Ltd
| VAT registration threshold 鈥� local establishment | Supplies of goods: 鈧�80,000 (increasing to 鈧�85,000 from 1 January 2025) 听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听 Supplies of services: 鈧�40,000 (increasing to 鈧�42,500 from 1 January 2025) 听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听 Intra-EU acquisitions: 鈧�41,000 |
| VAT registration threshold 鈥� no local establishment | 鈧�0 |
| Voluntary VAT registration | Voluntary VAT registration is possible in the Republic of Ireland, but the registrant must be able to satisfy the Revenue that it has an intention to make taxable supplies. 听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听 The Revenue will usually request evidence such as customer contracts, purchase orders, etc. |
| How to register for VAT | Subject to limited exceptions, the VAT registration application for an Irish established company must be completed online via the Revenue Online Service (ROS) at www.ros.ie. For non-resident businesses, the VAT registration application form can be completed and submitted to the Revenue by email. 听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听 A VAT registration application should be made |
Web page updated on 17 Mar 2025 16:54
