Ireland Domestic and Intra-EU VAT registrations

Ireland has introduced from 17 June 2019 a two-tier domestic and international VAT registration regime, following the example of Spain, Germany and other EU states. The aim is to reduce the scope for criminal traders to obtain a number as part of missing trader VAT fraud schemes.

Businesses now applying for an Irish VAT number may opt for a ‘Domestic’ or ‘Intra-EU’ number. Only the latter will provide a VAT number useable for nil-rating acquisitions and dispatches of goods and services to other businesses within the EU. Intra-EU numbers are also the only ones to be added to the EU’s VIES public record of VAT numbers for validating by customers and vendors. Since this area has attracted criminal gangs looking to commit ‘Missing Trader Fraud’, the process of applying for an Intra-EU number will be more vigorous. This will include proof of the intention to trade cross-border in the EU.

Businesses with existing Irish VAT registrations will be automatically be considered to have an Intra-EU number, and will not be required to take further action. Businesses granted a domestic VAT number will be able to convert to Intra-EU status at a later date.