Republic Of Ireland - VAT Registration Guide | Vat Registration Guides | Tolley's EU and Global VAT

Home / Tolley's EU and Global VAT / VAT registration guides / Republic of Ireland - VAT registration guide

Republic of Ireland - VAT registration guide

Updated by Catherine McGovern and Mark Cullinan, Azets OLH Limited

VAT registration threshold – local establishment	Supplies of goods: €80,000 �� Supplies of services: €40,000 �� Intra-EU acquisitions: €41,000

VAT registration threshold – no local establishment	€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. �� The Revenue will usually request evidence such as customer contracts, purchase orders, etc.

How to register for VAT	An Irish VAT registration application can be submitted online (via the Revenue's online system) or the registration form can be completed and submitted to the Revenue by email. �� The VAT registration application should be made by email where: • a non-resident entity with no Irish tax reference number is