Ireland introduced its value added tax (VAT) system in 1972, following the implementation of the European Union (EU) VAT Directive. As a member state of the EU, Ireland’s VAT framework is fully aligned with EU VAT principles and standards.
Irish VAT is governed by the Value Added Tax Consolidation Act, 2010 and related regulations, and administered by the Revenue Commissioners (Irish Tax and Customs) — widely referred to simply as Revenue. Revenue is responsible for issuing guidance, processing VAT registrations and returns, and enforcing compliance with Irish VAT laws.
Businesses carrying out taxable activities in Ireland — whether resident or nonresident — must comply with Irish VAT obligations. This includes registering for VAT when required, applying the appropriate VAT rates, issuing VAT-compliant invoices, maintaining records, and filing periodic VAT returns.
