Irish VAT registration
What are the Irish VAT registration thresholds?
As with most EU countries, there is no Irish VAT registration threshold for non-resident traders. If the supplies are the sale of goods over the internet, then there is a distance sales VAT registration threshold of €35,000 per annum.
Is an Irish fiscal representative or agent required?
Irish law does not provide for the concept of fiscal representation. Therefore it is not necessary for non-resident businesses to appoint a fiscal representative.
What information is required to get an Irish VAT number and registration?
Non-established companies must complete form TR2 which is available on the website for the Irish Revenue Commissioners at www.revenue.ie. No additional documents are required to be submitted with the application unless specifically requested.
Where are Irish VAT registrations submitted?
It is not currently possible to register for VAT online. To secure an Irish VAT number, non-resident businesses must submit their completed application to:
Dublin City Centre Revenue District
9-10 Upper O'Connell Street
Failure to register for VAT will incur a fixed penalty of EUR 4,000
What is the format of an Irish VAT number?
Upon being granted an Irish registration, a VAT number will be issued consisting of the prefix IE followed by eight characters (in which the second will sometimes be a letter and the last is always a letter, the rest are digits) in the following format.
Irish Number Format
|Format||1234567WA (companies) 1234567FA (individuals)|
|Characters||8 or 9 characters Includes one or two alphabetical characters (last, or second and last, or last 2)|
Registration takes effect from the beginning of the next taxable period of two months after the date of receipt of the completed application by the Revenue. Businesses must be compliant from the date the obligation to register arose, not the date they applied or received a VAT number. This includes following all of the legal requirements for trading, Irish VAT Compliance, and submission of regular Irish VAT returns.
Need help with your Irish VAT compliance?
Researching Irish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
Latest Irish news
February 7, 2019
In preparation for changes on a ‘no-deal’ Brexit, the Irish government is proposing introducing an import VAT postponed accounting scheme. This would relieve importers of goods from the UK into Ireland of the obligation to pay 23% Irish import VAT.
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 12, 2019
An Irish accountancy body group has proposed introducing an import deferment scheme ahead of the UK’s potential no-deal Brexit on 29 March 2019.
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