Who Needs to Register for VAT in Ireland?

If you’re wondering who must register for VAT in Ireland, the answer depends on the nature and scale of your business activities. According to Revenue, you are required to register for VAT if you’re an accountable person — meaning you supply taxable goods or services in Ireland.

VAT Registration Thresholds in Ireland

• €37,500 per year for services
• €75,000 per year for goods (sales)

These thresholds apply over a continuous 12-month period, not a calendar year. Once you exceed the threshold, VAT registration becomes mandatory. Even if you’re below the limit, you may elect to register voluntarily, especially if you want to charge VAT in Ireland or reclaim VAT on business purchases.

Why It Matters

Failing to register on time could lead to penalties or backdated VAT charges. Timely registration ensures you’re compliant and able to manage cross-border VAT compliance in Ireland, use the OSS/IOSS schemes, and handle VAT invoicing Ireland cross-border correctly.

📞 Need help with VAT registration?
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Can a Business Owner Prepare and File Their Own VAT Return in Ireland?

Yes — a business owner in Ireland can prepare and submit their own VAT return to the Revenue Commissioners (Revenue) without using an accountant. However, it’s essential to follow the correct steps and meet all compliance obligations to avoid penalties.

What You Need to Do

To comply with VAT obligations in Ireland, begin by registering your business with Revenue through Revenue Online Services (ROS) to legally charge VAT and file returns. Maintain clear, up-to-date financial records of all sales, purchases, and expenses, as these are essential for accurate VAT returns and cross-border VAT compliance in Ireland if trading internationally. Calculate your VAT liability by determining the total VAT collected from customers (output VAT) and subtracting the VAT paid on business purchases (input VAT), reporting the difference to Revenue. Use ROS to submit your VAT return, typically required bi-monthly, ensuring you meet VAT deadlines in Ireland to avoid interest and surcharges. Ensure your invoices align with your VAT return figures, including the correct Irish VAT rates, your VAT number, and reverse charge details for cross-border VAT invoicing when applicable.

T1 – VAT on Sales

The T1 field represents the total VAT you charged on sales of goods and services during the return period. This is also referred to as output VAT and applies to all chargeable transactions in Ireland and, in some cases, cross-border EU sales depending on the VAT rules.

• Includes VAT on domestic sales, distance selling, and certain intra-EU supplies
• Must be backed by accurate VAT invoicing Ireland cross-border, where applicable

T2 – VAT on Purchases

The T2 field captures the total VAT you paid on purchases and business-related expenses. This is also known as input VAT and can be offset against your T1 figure to calculate your net VAT due or refundable.

• Includes VAT on goods/services purchased within Ireland
• May also include import VAT, depending on the nature of goods and schemes used (e.g., IOSS)
• Ensure proper record-keeping and VAT-compliant invoices to support this claim

Net VAT Payable or Refundable T1 – T2

If T1 exceeds T2, you owe Revenue the difference.
If T2 exceeds T1, you may be due a VAT refund.

Keep this breakdown in mind when you prepare and submit VAT return Ireland, and ensure you retain full records in case Revenue requires evidence during a review or audit.

Key VAT Rates in Ireland

• Standard rate: 23% (most goods and services)
• Reduced rate: 13.5% (e.g. construction services, restaurant meals)
• Second reduced rate: 9% (certain tourism and hospitality services)
• Zero rate: 0% (exports outside the EU, some food and children’s items)

Why Location Matters

Under VAT place of supply rules, the rate you charge may change depending on where the customer is located. For instance:

• Selling digital services to EU consumers? Use the digital services OSS VAT scheme.
• Exporting goods outside the EU? These may qualify for non-EU export zero-rated VAT.
• Providing B2B services across the EU? You may need to apply the EU reverse charge mechanism.

💡 For the most accurate and up-to-date rate to apply to your specific product or service, consult Revenue’s official VAT Rate Database.

VAT Filing Deadlines in Ireland Know the Timing

In Ireland, VAT returns must be submitted to Revenue by the 23rd day of the month following the end of each taxable period. Most businesses follow a bi-monthly VAT cycle, meaning:

• VAT deadlines Ireland: Typically the 23rd of January, March, May, July, September, and November
• Returns are filed through Revenue Online Services (ROS)
• Late filing or payment can result in interest charges and penalties

To stay compliant, it’s crucial to submit VAT return Ireland promptly and ensure the figures are supported by accurate records and valid VAT invoicing Ireland cross-border, where applicable.

Should Business Owners Handle VAT Themselves?

While it’s entirely legal and possible for a business owner to prepare and submit their own VAT return, doing so requires a solid understanding of VAT rules — including:

• Irish VAT rates
• Distance selling VAT thresholds
• EU reverse charge rules
• Cross-border VAT compliance Ireland standards

VAT can quickly become complex — especially when trading across borders or using schemes like OSS and IOSS. That’s why many businesses find it beneficial to consult with a qualified accountant or VAT specialist.

Selling Goods to Other Countries VAT Rules for EU and Beyond

Expanding your customer base beyond Ireland? If you’re selling goods cross-border, understanding the VAT implications is crucial — whether it’s within the EU or to countries outside it.

🇪🇺 Intra-EU Supply Selling to Other EU Countries

When selling goods to other EU countries, it’s known as an intra-EU supply. The VAT treatment depends on whether your customer is a business or a consumer, and how much you sell:

Selling to EU Businesses

• You may zero-rate the sale if the customer provides a valid EU VAT number
• The buyer will account for VAT under the EU VAT reverse charge mechanism
• Always verify the VAT number using the VIES reverse charge verification tool

Selling to EU Consumers

• If your annual cross-border sales exceed €10,000, you must either:
  • Register for VAT in each country you sell to, or
  • Use the One Stop Shop (OSS) VAT scheme to simplify compliance
• Some countries still maintain a distance selling VAT threshold €35,000–€100,000, though EU-wide simplification via OSS now uses €10,000 as the common rule

Selling to Non-EU Countries Export Rules

If you’re selling goods outside the EU (e.g. to the US, UK, or UAE), your supplies may qualify for non-EU export zero rated VAT — meaning:

• You don’t charge VAT, but
• You must retain export documentation and comply with Irish export regulations
• Some goods may also require export licenses depending on the product type

Why This Matters

Incorrectly charging or omitting VAT on cross-border transactions can lead to penalties, backdated liabilities, or compliance issues with Revenue or foreign tax authorities.

Whether you need to charge local VAT, apply zero-rated VAT, or register under OSS/IOSS, understanding your obligations under cross-border VAT compliance Ireland is essential.

📞 Unsure about your VAT setup for international sales?
Book an appointment with our VAT experts — we’ll help you navigate distance selling thresholds, OSS registration, and the EU VAT reverse charge rules.

Navigate VAT in Ireland with Confidence

Charging and managing VAT in Ireland—especially when selling goods or services across borders—requires a clear understanding of current VAT rates, registration thresholds, and reporting requirements. Whether you’re operating domestically or involved in cross-border VAT compliance Ireland, staying informed is key to avoiding costly mistakes and penalties.

From knowing how to register for VAT Ireland, to using the EU VAT reverse charge mechanism and One Stop Shop (OSS) scheme, proper compliance ensures your business runs smoothly and legally. Business owners can indeed submit VAT return Ireland themselves, but due to the complexity of international rules, working with a qualified accountant or VAT specialist can be a wise investment.

At every stage—from startup to international expansion—our team is here to support you with tailored advice, expert insights, and practical tools for VAT compliance.