Ireland VAT profile
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Ireland VAT Profile
| Standard VAT Rate | 23% |
| Reduced VAT Rate | 4.8%, 9%, 13.5% |
| EU VAT Number | IE9S99999L |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 85,000 - Goods EUR 42,500 - Services Non resident - There is no registration threshold IC Acquisitions - EUR 41,000 |
| Fiscal representative required for non EU companies | A fiscal representative is not required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency - Monthly: If taxpayer is in a constant repayment position, Revenue may authorise monthly submission - Bi-monthly: Standard filing frequency - Every 4 months: If the total annual VAT liability is between EUR 3,001 and EUR 14,400 - Half-yearly: If the total annual VAT liability is equal or less than EUR 3,000 - Annually: If taxpayer is making equal monthly instalments by direct debit Filing and Payment Deadline General deadline - 19th of the month following the reporting period ROS filers - 23rd of the month following the reporting period |
| Annual VAT Returns | Annual VAT return (Return of Trading Details) that summarises all transactions included in periodic VAT returns is required. Filing Deadline: 19th of the month following accounting year end (23rd if return is submitted through ROS)" |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 750,000 Dispatches: EUR 750,000 Filing Frequency Monthly Filing Deadline 23rd day of the month following the reporting period |
| EC Sales List | "EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: If the value of intra-community supplies of goods exceeds EUR 50,000 Taxpayers reporting intra-community supplies of services only can choose reporting frequency regardless of the value - Quarterly: If the value of intra-community supplies of goods have not exceeded EUR 50,000 Taxpayers reporting intra-community supplies of services only can choose reporting frequency regardless of the value Filing Deadline - 23rd day of the month following the reference period." |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
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