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