Ireland, Republic of — Value-added tax (VAT)
| General VAT Rate | Other Rates | Local Currency |
|---|---|---|
| 23% | 13.5%, 9%, 0% | Euro (EUR) |
Ireland, Republic of's general VAT rate is 23%, with other rates including 13.5%, 9% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the The Revenue Commissioners (http://www.revenue.ie) in Dublin.
Visitors to Ireland, Republic of can qualify for a VAT refund on all purchases made for export - learn more about Ireland, Republic of VAT refunds here.
Ireland has the following special VAT rates:
13.5% reduced VAT rate on: domestic power; construction; new homes
9% reduced VAT rate on: tourism (hotels, restaurants, cafes, cinemas, theaters etc.)
4.8% reduced VAT rate on: agricultural livestock.
Ireland, Republic of's consumption tax is called the Value-added tax (VAT), which was introduced in November 1972.
Yes
Ireland, Republic of VAT rates for 2024
- Standard
- 23%
- Reduced
- 9% and 13.5%
- Other
- Zero-rated and exempt
Ireland, Republic of VAT number format
Businesses in Ireland, Republic of that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the The Revenue Commissioners, and will follow a certain format. The VAT number format is IE 1234567 A.
Ireland, Republic of VAT return periods
Businesses in Ireland, Republic of that are required to collect tax from consumers must file regular tax returns with the The Revenue Commissioners in Dublin. Ireland, Republic of's VAT return periods are:
Bimonthly (standard), triannually, biannually and annually, and Annual Return of Trading Details for all businesses
Ireland, Republic of Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Ireland, Republic of are required to start collecting and remitting tax.
Registration :
- For persons supplying services
- EUR37,500
- For persons supplying goods
- EUR75,000
Non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Ireland, Republic of, taxation of a non-established business is: None
- Distance selling
- EUR35,000
- Intra-Community acquisitions
- EUR41,000
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Ireland, Republic of are required to collect taxes from the consumer.
Ireland, Republic of VAT Refunds
Ireland, Republic of has a VAT refund program that allows tourists and others to receive a refund of any Ireland, Republic of VAT paid on goods purchased in Ireland, Republic of that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €30.00 Euros (which would yield a VAT refund of about €6.9). SalesTaxHandbook has detailed information about Ireland, Republic of's VAT refund program:
Learn More About Ireland, Republic of VAT Refunds
Ireland, Republic of Tax Sources & Citations
- EN: Ireland, Republic of Value Added Tax
- RU: НДС Ирландия
- CN: 爱尔兰 增值税
- Ireland, Republic of The Revenue Commissioners (1)
- Ernst & Young global VAT tax study, Ireland, Republic of (updated 2024)
← Back to World VAT Rates