Irish Revenue's eBrief No. 168/25 updates Tax and Duty Manual Part 38-01-03b, outlines VAT registration guidelines, and allows businesses with turnover below €100,000 to register for the EU VAT SME scheme.
Irish Revenue Revises Rules on VAT Registration Procedures
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Ireland
Author: Ema Stamenković
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General information
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Content accuracy validation date:
18.09.2025
Content accuracy validation time:
14:39h
Irish Revenue’s eBrief No. 168/25, dated 3 September 2025, updates Tax and Duty Manual Part 38-01-03b, which outlines VAT registration guidelines. The updates cover:
Section 3.4: VAT Registration Application Details
All applications (electronic or paper) must include information for VAT registration appraisal. If information is missing, contact the applicant/agent using the template query letter in Appendix 6.
Section 3.4.4: Turnover and Registration Thresholds
Applicants must report actual turnover from taxable goods and services for the current year (1 January to application date) and the previous calendar year (1 January to 31 December). Businesses in Ireland below the turnover threshold are not required to register for VAT but may choose to do so.
Section 10: EU VAT SME Scheme
Effective 1 January 2025, businesses with turnover below the EU threshold (€100,000) and the domestic threshold(s) of Member State(s) where supplies are made can register for the EU VAT SME scheme. If turnover exceeds the EU threshold, EU VAT SME registration must cease, though VAT registration may still apply in certain cases.
Additional VAT system details and eligibility criteria are on the Revenue website. All legislative references are to the VAT Consolidation Act 2010 unless stated otherwise.
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