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