Irish VAT registration

In Ireland, the requirement to register for value‑added tax (VAT) depends on the nature and location of the taxable supplies rather than a simple turnover threshold for all businesses.

For resident businesses, VAT registration is required once annual taxable turnover exceeds €85,000 for goods or €42,500 for services. These are the statutory domestic registration thresholds under Irish VAT law.

There is no separate threshold for nonresident businesses making taxable supplies in Ireland — if the business makes taxable supplies in Ireland and is not resident in the EU, VAT registration is generally required from the first taxable supply.

Irish businesses making cross‑border B2C supplies of goods to other EU member states must consider the EU One‑Stop Shop (OSS) threshold of €10,000 for total EU sales; exceeding this requires OSS registration (or local VAT registration if preferred).

There are no domestic simplification thresholds for other activities — registration is typically mandatory once the relevant activity is undertaken, regardless of turnover for nonresident or specific cross‑border business models.

Foreign businesses may need to register for VAT in Ireland if they engage in the following activities:

• Importing goods into Ireland for sale (imports trigger VAT at the point of customs clearance)
• Selling goods or services in Ireland directly to Irish customers (including non‑established sellers making taxable supplies)
• Providing electronically supplied services, digital products, or telecommunications services to Irish consumers where OSS does not apply or the supplier opts for local registration
• Engaging in intra‑EU B2B or B2C supplies depending on the application of the OSS or local registration obligations
• Holding inventory in Ireland for sale to Irish or EU customers (e.g., in a warehouse or fulfilment centre)
• Running ecommerce operations that deliver taxable goods or digital services into Ireland
   

In addition, registration may be required if the business makes zero‑rated or exempt supplies if it also makes standard‑rated supplies and its taxable turnover exceeds the domestic thresholds.

To register for VAT in Ireland, applicants (resident or nonresident) typically need to provide the following:

• Completed VAT registration application (Form TR2 for non‑established traders, or TR1 for Irish‑established entities)
• Legal entity details: company name, legal form, place of incorporation, directors/owners, registered address
• Bank account and financial contact details (including contact person for Irish VAT matters)
• Description of business activities and expected Irish taxable turnover
• For non‑EU/non‑established applicants: documentation demonstrating the nature and volume of planned Irish supplies
• Taxable presence details (whether there is a permanent establishment in Ireland or not)
• Power of attorney for an Irish tax agent or representative (if one is appointed to act on behalf of the non‑resident entity)
   

Applications must be filed with Revenue (Irish Tax and Customs) via its online system or through an appointed tax agent. VAT registration should be completed before any taxable supplies are made in Ireland, or penalties and interest may apply. Once registered, Revenue will issue the business an Irish VAT number. Timelines typically vary from 4 to 8 weeks.

• Structure: IE + 8 or 9 characters (e.g., IE1234567T, IE1234567ZW).
  
  
  • “IE” prefix is used when verifying the number for VAT purposes, including in the VAT Information Exchange System (VIES).
  • The format may vary slightly depending on whether the taxpayer uses a standard number or a branch identifier if applicable.