Irish VAT registration

Updated on May 16, 2022

What are the Irish VAT registration thresholds?

Non-resident traders in Ireland are not required to register for VAT in the same way as in other EU nations. The distance sales VAT registration barrier is €35,000 per year if the supply are made via the internet.

Is an Irish fiscal representative or agent required?

The concept of fiscal representation does not exist in Irish law. As a result, the appointment of a fiscal representative by non-resident enterprises is unnecessary.

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

The Irish Revenue Commissioners’ website, www.revenue.ie, provides the form TR2 for non-established corporations to fill out. Unless specifically requested, no extra documents are necessary to be submitted with the application.

Where are Irish VAT registrations submitted?

Online VAT registration is currently unavailable. Non-resident enterprises must submit their full application to the following address:

IRDS

Revenue District 9-10 Upper O’Connell Street in Dublin City Center

A fine of EUR 4,000 will be levied if you fail to register for VAT.

What is the format of an Irish VAT number?

If you’re granted an Irish registration, you’ll be given a VAT number that begins with IE and ends with 8 characters (the second and last of which are both letters, and the rest are digits).

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.