Full-range VAT and tax advisory in Ireland, rates, recovery and cross-border questions
Most VAT problems are not about filing. They are about the answer to a question nobody asked in advance: which rate applies, what can you recover, what changes when you sell across a border. This page covers the questions that come up most.
Look up the VAT rate
What VAT rate applies?
Ireland runs several VAT rates at the same time, and some changed in 2026. Pick a supply to see the current rate.
Rates as at October 2026. The VAT rate follows the exact good or service, so check Revenue's rates database for borderline cases.
Irish VAT at a glance, October 2026
Four areas where advice pays for itself
Which rate, and what you can reclaim
You can generally reclaim VAT on costs of taxable supplies, with specific restrictions.
- VAT on food, drink, accommodation and entertainment is generally not recoverable
- VAT on buying passenger cars is generally not recoverable
- Zero-rated supplies still allow full recovery
- Exempt supplies allow none
Selling and buying across borders
The place of supply decides whose VAT applies.
- Business-to-business services are usually reverse-charged to the customer
- EU consumer sales: OSS above €10,000
- Imports: VAT at the border, or postponed accounting
- Taxable services bought from abroad can trigger registration
Exempt and taxable income together
If you make both, you recover only the part of input VAT that relates to taxable supplies.
- Split costs between taxable and exempt activity
- Keep the method consistent and documented
- Review the split each year
Structure and Revenue interventions
Some structures and situations need planning rather than a return.
- VAT groups are open only to Irish-established businesses
- Revenue may review claims and ask for evidence
- Keep records for six years
What each treatment means for your VAT
| Treatment | Charge VAT? | Reclaim VAT on costs? | Example |
|---|---|---|---|
| Standard or reduced rate | Yes | Yes | Most services, hotel stays |
| Zero rate | No (0%) | Yes | Most food, children's clothing |
| Exempt | No | No | Qualifying medical care |
Three VAT advisory myths
Questions about VAT and tax advisory
Short, plain answers to what people ask us most.
What are the Irish VAT rates?
23% standard, 13.5% and 9% reduced, 4.8% for livestock and 0% for items such as most food and children's clothing. Some supplies are exempt.
What changed on 1 July 2026?
The 9% rate extended to restaurant and catering food and hairdressing, which were previously at 13.5%. Hotel accommodation stays at 13.5%.
What is the difference between zero-rated and exempt?
With zero-rated supplies you charge no VAT but can reclaim VAT on costs. With exempt supplies you charge none and cannot reclaim.
Which VAT can I not reclaim?
Generally VAT on food, drink, accommodation, entertainment and the purchase of passenger cars.
Can Irish companies form a VAT group?
Yes, but only Irish-established businesses can be part of a VAT group.
When do I charge VAT on sales to the EU?
Business customers are usually reverse-charged. For consumers, VAT depends on the €10,000 EU-wide threshold.
Do you review past VAT returns?
Yes. We can review returns and look for errors or missed recovery.
How do I check a borderline rate?
Revenue's VAT rates database lists treatments, and we can confirm the position for your supply.
Related guides
VAT registration and de-registration
Thresholds, the 30-day rule and how to apply.
VATVAT filing and compliance
Return periods, deadlines and late interest.
E-COMMERCEVAT for e-commerce
Distance sales, the OSS and the €10,000 threshold.
TAXTax consultant in Dublin
Advice on structure, reliefs and compliance.
A VAT question you cannot get a straight answer to?
Describe the supply and where it goes. We will tell you the rate, the recovery and what to put on the invoice.
- What you supply and to whom
- Where the customer is
- Your VAT number and filing pattern
- Any Revenue letters
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When Do You Need to Register for VAT in Ireland?
By law, Revenue enforces strict turnover thresholds over any rolling 12-month period.
Supply of Goods
If your business turnover from selling goods reaches or exceeds this limit over 12 months, VAT registration becomes mandatory. We help you monitor your sales so you never cross it unexpectedly.
Supply of Services
The lower statutory limit applied to service providers and professionals. We handle your TR1 registration forms seamlessly if your service revenue approaches this benchmark.
Our 3-Step Routine Compliance Process
Designed to be completely friction-free for business owners.
Data Gathering
You send your sales invoices, purchase bills, and bank statements. We integrate directly with your accounting software to pull numbers cleanly.
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We verify input against output tax, test rates for standard/reduced categories, and eliminate discrepancies before touching Revenue records.
ROS Upload & Sign-Off
We submit your VAT3 and VIES returns securely through the Revenue Online Service and provide you with instant confirmation.
What Our Compliance Package Covers
All-inclusive tactical execution for your regular tax obligations.
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Input VAT Reclaims
Maximizing legitimate business expense claims to protect your cash flow.
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Maintaining bulletproof record trails that satisfy standard checks easily.
Contact Us
Office Address
Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland
Working Hours
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Email or Call Us
Email: moh@tasconsulting.ie
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