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Republic of Ireland - VAT registration guide

Updated by Kevin Hendricken, PKF Brenson Lawlor Ltd

VAT registration threshold – local establishment	Supplies of goods: €80,000 (increasing to €85,000 from 1 January 2025) �� Supplies of services: €40,000 (increasing to €42,500 from 1 January 2025) �� Intra-EU acquisitions: €41,000

VAT registration threshold – no local establishment	€0

Voluntary VAT registration	Voluntary VAT registration is possible in the Republic of Ireland, but the registrant must be able to satisfy the Revenue that it has an intention to make taxable supplies. �� The Revenue will usually request evidence such as customer contracts, purchase orders, etc.

How to register for VAT	Subject to limited exceptions, the VAT registration application for an Irish established company must be completed online via the Revenue Online Service (ROS) at www.ros.ie. For non-resident businesses, the VAT registration application form can be completed and submitted to the Revenue by email. �� A VAT registration application should be made