Ireland

Country Ireland
Currency Euro
EU Member State Yes
Standard VAT rate 23%
Reduced VAT rate 0% / 4.8% / 9% / 13.5%
VAT registration limit for established businesses 75500 Euros for goods and 37500 Euro for services
VAT registration limit for non-established businesses Nil
VAT registration rate for distance sellers 35000 Euros
VAT return filing periods Bi monthly
Annual returns Yes
Intrastat thresholds: dispatches and arrivals 635000 Euros for dispatches/ 191000 Euros for arrivals
EC Sales Lists frequency Monthly or Quarterly
Additional reporting requirements No
VAT recovery by non-established non-EU businesses Yes
Reverse Charge Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses No
Statute of limitations 4 Years

By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.

Close