As an EU member state, Ireland follows EU VAT rules, administered by the Revenue Commissioners (Revenue).

VAT Rates in Ireland

• 23% – Standard rate: applies to most goods and services
• 13.5% – Reduced rate: hospitality, hotel accommodation, and certain cultural/entertainment services
• 9% – Reduced rate: certain tourism/visitor attractions, some newspapers/publishers (may be temporary)
• 0% – Zero-rated: exports of goods, intra-EU supplies to VAT-registered customers, international transport, and goods supplied to ships/aircraft in international traffic

VAT Exemptions

Certain supplies are exempt from VAT, including most financial services, health and welfare services, education and training, insurance, and some charity/non-profit activities. Exempt supplies do not charge output VAT and generally do not allow input VAT recovery.

VAT Registration Requirements

• Domestic businesses: Must register if annual taxable turnover exceeds
• €85,000 for goods
• €42,500 for services
• Foreign (non-resident) businesses: Must register from the first taxable supply in Ireland (no turnover threshold).
• B2C digital services (telecoms, broadcasting, electronically supplied services): EU One-Stop Shop (OSS) threshold of €10,000 applies across the EU. Above this, Irish VAT must be charged (or OSS can be used).

VAT Returns

VAT-registered businesses file periodic returns electronically via ROS:

• Monthly – if annual turnover exceeds ~€1.725 million
• Bimonthly – for lower turnover

Returns show output VAT and recoverable input VAT. Additional obligations may include:

• EC Sales Lists (ESL)
• Intrastat declarations (for intra-EU goods trade above thresholds)

Returns and payments are due by the 15th of the month following the reporting period.

Storage of Goods & Consignment

Foreign businesses storing goods in Ireland for sale generally must register for VAT. Ireland has no specific call-off/consignment exemption. Imports from outside the EU may also trigger registration.

Import VAT Deferment

Eligible VAT-registered importers can defer import VAT and account for it on their periodic VAT return instead of paying at the border.

VAT on Digital Services

Foreign suppliers of digital services to Irish consumers must charge Irish VAT (usually 23%) once the €10,000 EU-wide B2C threshold is exceeded, or elect to use the OSS scheme.

VAT Recovery

• EU businesses: Reclaim Irish VAT via the EU VAT refund procedure (deadline: 30 September of the following year).
• Non-EU businesses: Use the non-EU refund procedure (deadline: usually 30 June of the following year).

Simplified procedures may apply for businesses in reverse-charge transactions only.

13A Export VAT Authorisation (Section 56)

Eligible exporters can apply for authorisation to purchase goods and services (including imports) at 0% VAT, avoiding cashflow costs.

To qualify, at least 75% of annual turnover must come from:

• Exports outside the EU
• Zero-rated intra-EU supplies of goods
• Certain international contract work

Both Irish and non-resident VAT-registered businesses can apply. A Section 56 certificate is issued. The relief excludes passenger motor vehicles, certain fuels, food, drink, and accommodation (with limited exceptions). Authorisation is subject to ongoing compliance and review.

Intrastat

VAT-registered businesses must submit monthly Intrastat declarations if they exceed Revenue’s annual thresholds for intra-EU trade in goods.

EC Sales Lists (ESL)

EC Sales Lists must be filed for supplies of goods and certain services to VAT-registered customers in other EU countries (including nil returns if no sales).

Invoicing and Time of Supply

VAT invoices must include supplier/customer details, VAT number, description of supply, VAT rate, and amount.

Time of supply rules:

• Goods: Earlier of delivery or invoice issuance
• Services: Earlier of invoice issuance or completion of service
• Imports: At customs clearance (unless deferred)

Businesses must retain VAT records for at least 6 years.

​