What are the VAT registration thresholds in Ireland?

Ireland's VAT registration thresholds are among the highest in the EU. For 2024, the threshold is €37,500 for businesses supplying services only, and €75,000 for businesses supplying goods. Businesses whose turnover is below these thresholds do not need to register for VAT, though they can register voluntarily.

The standard VAT rate in Ireland is 23%. A reduced rate of 13.5% applies to fuel, construction services, and certain other goods. A 9% rate applies to newspapers, electronic publications, and (for a period extended in 2024) the hospitality sector. Zero-rating applies to most food, children's clothing, and oral medicines.

Once you register for VAT, you must charge VAT on your sales, file VAT returns (typically bi-monthly), and pay any VAT due to Revenue. You can reclaim VAT paid on business purchases (input VAT). Registration is done through ROS at ros.ie.

Non-established businesses supplying digital services to Irish consumers must register for VAT in Ireland regardless of turnover, under EU digital services rules. EU distance sellers exceeding the pan-EU threshold of €10,000 must also register in Ireland or use the One Stop Shop (OSS) scheme.