Irish VAT registration

Updated on May 14, 2022

What are the Irish VAT registration thresholds?

There is no Irish VAT registration threshold for non-resident traders, as there is in most EU nations. A distance sales VAT registration threshold of €35,000 per year applies if the supplies are sales of goods over the internet.

Is an Irish fiscal representative or agent required?

The concept of fiscal representation does not exist in the laws of the Republic of Ireland. The appointment of a fiscal representative is therefore unnecessary for non-resident enterprises.

What information is required to get an Irish VAT number and registration?

The Irish Revenue Commissioners’ website, www.revenue.ie, has a form called TR2 that must be filled out by new businesses. Unless otherwise specified, the applicant need not send any further documents with their application.

Where are Irish VAT registrations submitted?

Online VAT registration is currently unavailable. Applications for an Irish VAT number from non-resident companies must be submitted to:

IRDS

City Centre Revenue District 9-10 Upper O’Connell Street Dublin 1.

There is a fixed penalty of €4,000 for non-compliance with the VAT registration requirements.

What is the format of an Irish VAT number?

The prefix IE is followed by eight characters (of which the second will sometimes be a letter and the last is invariably a letter, the rest are digits) in the following format when a company is given an Irish registration.

Irish Number Format

Country Code IE
Format 1234567WA (companies) 1234567FA (individuals)
Characters 8 or 9 characters Includes one or two alphabetical characters (last, or second and last, or last 2)
Notes

 

What next?

Registration takes effect from the beginning of the next taxable period of two months after the date of receipt of the completed application by the Revenue. Businesses must be compliant from the date the obligation to register arose, not the date they applied or received a VAT number. This includes following all of the legal requirements for trading, Irish VAT Compliance, and submission of regular Irish VAT returns.

Need help with your Irish VAT compliance?

The first step in determining your VAT compliance requirements is to research Irish VAT legislation. Avalara offers a variety of options based on where and how you conduct business.

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