VAT Registration in Ireland – Foreign

VAT Registrations

  • They import goods into Ireland
  • They supply services in Ireland
  • They engage in distance selling from Ireland
  • They transport goods from Ireland to their destinations.
  • They engage in certain real-estate transactions involving properties located in Ireland
  • They offer a variety of IT services from Ireland.

The Irish Revenue will supervise VAT registration in Ireland in 2021. Companies and individuals who must register for VAT in this country can do so through the Revenue’s Online Services (ROS) portal. To register, interested parties must fill out specific forms that vary according to the legal nature of the party.

The TR1 registration form is used to complete VAT registration in Ireland for natural persons, sole traders, and businesses operating as trusts and partnerships, whereas the TR2 registration form is required for corporate entities.

Companies that are registered in Ireland, as well as Irish citizens, must meet the aforementioned requirements. Foreign business, on the other hand, must register for VAT in Ireland even if their companies are not registered in the country.

Other documents must be submitted in this case, including the TR1(FT) registration form, which is available for natural persons and businesses that are not corporate entities, and the TR2(FT) registration form, which is available for corporate bodies. 

Businesses and natural persons must be registered for VAT in Ireland by 2021 if their annual turnover exceeds a certain threshold.

The Irish Revenue thresholds are determined by the nature of the goods or products, and those starting a business in Ireland should be aware of the following basic thresholds:

  • Once an annual turnover of EUR 37,500 is reached in Ireland, VAT registration is required for the supply of services;
  • Once the entity reaches the EUR 35,000 threshold, the income from distance sales and mail-orders will be charged.
  • When making purchases from other EU countries, Irish VAT registration should be completed when the threshold of EUR 41,000 is reached;
  • Once the sales reach EUR 75,000, the supply of goods in Ireland is also subject to Irish VAT.
  • If more than 90% of turnover is derived from the sale of goods, the same EUR 75,000 threshold applies to entities supplying both services and products on the Irish market.

The ability to claim a refund is one of the most significant benefits of VAT registration in Ireland.

If you need assistance with Irish VAT registration, you can rely on our team of TAS Consulting Limited. You may also contact us for personalized accounting services and other information regarding the VAT procedures available for the import of goods into this country.