VAT registration and de-registration in Ireland, when to register, how, and how to stop
Registering for VAT is compulsory once you pass a threshold, and sometimes worth doing before you do. De-registering has its own rules. This page sets out who has to register, how long you have, what voluntary registration really involves and what to check before you close a registration.
See where you stand against the threshold
How close are you to the threshold?
Registration is compulsory once taxable turnover exceeds, or is likely to exceed, the threshold for your activity. Enter your figure to see where you stand.
A guide only. Revenue looks at actual and expected turnover, so talk to us if you are close.
Five figures to know
How you end up with a VAT number
Mandatory
Turnover over the threshold
You must register once taxable turnover exceeds, or is likely to exceed, the threshold for your activity.Voluntary
Below the threshold, by choice
Any business making taxable supplies can register early, usually to reclaim VAT on start-up costs.Triggered by purchases
Regardless of turnover
Taxable services received from outside the State, and EU acquisitions over €41,000, can require registration.How registration works
Should you register before you have to?
Why register early
- ReclaimVAT on start-up costs and later purchases
- CredibilitySome business customers expect a VAT number
- PlanningNo sudden jump when you reach the threshold
What it commits you to
- Charge VATOn taxable sales from day one
- File returnsUsually every two months, on time
- Keep recordsInvoices and receipts for six years
Before you ask Revenue to cancel
Three registration myths
Questions about VAT registration and de-registration
Short, plain answers to what people ask us most.
When must I register for VAT?
When taxable turnover exceeds, or is likely to exceed, €42,500 for services or €85,000 for goods. You then have 30 days to apply.
Can I register voluntarily?
Yes. Any business making taxable supplies can, regardless of turnover. You then charge VAT and file returns.
How do I apply?
Through Revenue Online Service. Individuals use form TR1 and companies TR2, and a tax agent can file for you.
What does a VAT number look like?
IE followed by eight or nine characters.
Does a foreign business have a threshold?
No. A business established outside Ireland must register as soon as it makes taxable supplies here.
Do I need to register for services I buy from abroad?
Taxable services received from outside the State can trigger registration regardless of turnover, so check before you start.
Can I de-register?
Yes, by applying to Revenue, usually when you stop trading or fall below the thresholds. VAT may be due on stock and assets you still hold.
How long do I keep VAT records?
Six years.
Related guides
VAT filing and compliance
Return periods, deadlines and late interest.
VATVAT and tax advisory
Rates, recovery and cross-border questions.
E-COMMERCEVAT for e-commerce
Distance sales, the OSS and the €10,000 threshold.
TAXCompany tax registration
Corporation tax, VAT and PAYE: what to register for and how Form TR2 works.
Need to register or de-register for VAT?
Tell us your activity and turnover. We will tell you whether to register now, wait, or stop.
- Your activity and turnover so far
- Whether you buy services from abroad
- Whether you sell to EU consumers
- Your plans for the next year
Managing Your VAT Status With Revenue
Your business relationship with Irish Revenue changes as you grow or wind down. Here is how we support you at both ends:
VAT Registration
When your turnover crosses statutory thresholds (€80,000 for goods or €37,500 for services), or if you choose to register voluntarily for business credibility, we prep your TR1 or TR2 forms and secure your VAT number smoothly through ROS.
VAT De-Registration
If your turnover drops below thresholds, your business closes, or you restructure, simply stopping your returns leads to penalties. We ensure all final liabilities are settled and officially cancel your registration with Revenue.
Do You Actually Need to Register Yet?
Irish law sets specific turnover limits over any rolling 12-month period. Exceeding these means registration is legally required:
Supplying Goods
If your turnover from supplying physical goods exceeds or is expected to exceed €80,000 over a 12-month period, mandatory VAT registration applies.
Supplying Services
If your business provides professional, technical, or trade services and turnover crosses €37,500 in a 12-month period, you must register for VAT.
Voluntary Registration
Even if you are below thresholds, registering voluntarily can be smart if you deal with VAT-registered corporate clients or want to reclaim VAT on heavy business startup costs.
Our Straightforward Process
We take away the administrative friction, handling your Revenue applications and cancellations from start to finish.
Assessment
We review your financial figures, business model, and operational timeline to determine your exact legal obligations.
Form Preparation
We accurately prepare and submit your registration (TR1/TR2) or de-registration requests directly via ROS.
Resolution
We ensure your VAT number is successfully issued or properly closed down, leaving your tax records fully compliant.
Contact Us
Office Address
Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland
Working Hours
Mon–Fri 9:00 AM – 6:00 PM
Email or Call Us
Email: moh@tasconsulting.ie
Mobile: +353 85 1477625