IMPORT VAT IN IRELAND

Traders are required to register for VAT subject to threshold in Ireland. Normally for products if turnover exceeds by EURO 75,000 per annum and for services EUR 37,500, then trader must register for VAT. Or they can register voluntarily. VAT registered person is able to claim back vat where as non registered person will not be able to claim back VAT on Import or purchases.

From 1 July 2021, all consignments regardless of their value are subject to VAT at the point of importation.

All articles of adult clothing and adult footwear are chargeable to Import VAT at the standard rate ie 23%, while articles of children’s clothing and children’s footwear are generally zero-rated.

Standard Software – Imports of standardized software on a physical medium, such as a CD or memory stick, are considered to be imports of goods and Import VAT is payable.

New vehicles brought into Ireland from any EU country including Northern Ireland (NI), are subject to Value-Added Tax (VAT). A new vehicle is one which is 6 months old or less, or has travelled 6,000 km or less. The VAT is normally payable at registration in the State.

From 1 January 2021, an import of a vehicle from GB is treated as an import from a non-European Union (EU) country.

If you have any queries, or would like specific advice, then please do not hesitate to contact a member of our  team.

call us on +353 (0)1 442 8230, 00353 851477625 or email moh@tasconsulting.ie