Updated guidelines for VAT registration in Ireland

The new guidance explains the Irish VAT registration process and provides detailed information about the data that must be included in the application forms, either online or in paper format. This manual also lists those exceptions in which VAT registration cannot be made through online services.

The full guidance in PDF format is available in the website of the Irish Tax Authorities.

When do you need for VAT registration in Ireland?

Generally, foreign companies need to register for VAT purposes in Ireland when performing taxable transactions. Local established companies may defer this registration until they exceed or are likely to exceed the relevant VAT thresholds. You can find information about the thresholds here.

Taxable transactions can be:

• Irish domestic sales of goods, where reverse charge mechanism is not applicable.
• Distance sales of goods, when the annual threshold of €35,000 EUR sale is exceeded.
• Intra-Community supplies of goods made in
• Intra-Community acquisitions of goods into Ireland.
• Exports of goods.
• Imports of goods from outside the EU into Ireland.
• Supplies of services for which the place of supply is Ireland.

The VAT registration process is different in each European country. In most cases, you must submit your application on paper signed by your legal or fiscal representative. You can find more information about the usual documents required for a VAT registration in our post

In Ireland, tax authorities have recently simplified the VAT registration process so that all companies applying for a VAT number can submit the supported documents directly through tax authorities’ online portal.

Marosa has a large experience in VAT registrations in all EU countries. Please feel free to send us an email if you need help handle any of your VAT registration process in Ireland or any other UE country.