VAT registrations in Ireland require separate VIES application

Going forward, VAT registrations in Ireland will need an extended application if the VAT number will be used for intra-Community trade.

31 July, 2019


Irish tax authorities have updated their VAT registration guidelines to include a two-tier application process. If the VAT number is used for domestic-only activities, the VAT registration form will require less information and the application will be processed quicker by the tax authorities.

In case the VAT number needs to be registered in the VIES database because of IC-transactions of goods or services, this registration is expected to take longer is it will be reviewed more in detail by the Irish tax authorities. The purpose of this additional information is to increase control over intra-Community traders to reduce carrousel fraud (also known as ´missing trader fraud´).

Businesses who are already VAT registered in Ireland are automatically granted VIES registration. No additional formalities must be met by existing registrations to remain in the VIES database.

The official changes were published by the tax authorities on eBrief No. 114/19 .These changes are expected to be fully implemented by mid-September 2019.


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