VAT in Ireland:
Essential Information
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VAT in Ireland
Eurofiscalis · Tax reference
Up-to-date edition · June 2026
The essentials
Businesses expanding into Ireland may need to register for local VAT and issue invoices with an Irish VAT number.
Irish VAT rates are 23% standard, 13.5% intermediate, 9% reduced and 4.8% super-reduced.
Irish VAT numbers start with IE and follow formats such as IE9S99999L or IE9999999WI. Non-EU businesses must appoint a fiscal representative in Ireland.
Tax data
Rates, thresholds & obligations
Everything you need to anticipate your VAT obligations in Ireland.
Ireland
- Standard rate 23 %
- Reduced 13.5 %
- Reduced 2 9 %
- Super-reduced 4.8 %
- Parking 13.5 %
Identity
- Local name
- VAT
- Number format
- IE1234567X
- Tax authority
- Revenue Commissioners
- Currency
- EUR
Returns
- VAT frequency
- Bi-monthly by default (6 periods per year); reduced frequency possible based on annual VAT liability (four-monthly from €3,001 to €14,400, half-yearly below €3,000); monthly on authorisation when in a refund position.
- Filing deadline
- The 19th of the month following each bimonthly period
- Intrastat deadline
- The 10th of the month
Thresholds
- Distance sales (OSS)
- 10,000 €
- Intrastat — dispatch
- €750,000
- Intrastat — arrival
- €750,000
Penalties
- Late filing
- Up to €3,000 + interest of 8%/year
- Late payment
- 8% per year of the amount due
- ESL list
- Up to €4,000 per offence
Last updated: June 2026
VAT calculator
Work out a net or gross price
Convert net ↔ gross using the VAT rates in Ireland.
VAT Calendar
Filing deadlines
Once registered for VAT in Ireland, foreign businesses must observe a precise filing calendar. It covers periodic VAT returns, Intrastat statements, OSS declarations for e-commerce, and VAT refund claims. Late filing can trigger a penalty of up to EUR 4,000.
- Bi-monthly VAT return Irish VAT returns are filed every two months and are due by the 19th day of the month following the end of each bi-monthly period.
- Intrastat Intrastat thresholds are €750,000 for arrivals and €750,000 for dispatches.
- OSS The OSS threshold for intra-Community B2C distance sales is €10,000.
- EU VAT refund (8th Directive) EU VAT refund claims are due by September 30 of the following year.
- Non-EU VAT refund (13th Directive) Non-EU refund claims are due by June 30.
FAQ
Frequently asked questions
Everything you want to know about VAT in Ireland.
Who must register for VAT in Ireland?
Any EU or non-EU business carrying out taxable transactions in Ireland above the legal thresholds must register for Irish VAT. Non-EU businesses must appoint a fiscal representative.
What is the Irish VAT number format?
Irish VAT numbers start with IE and follow formats such as IE9S99999L or IE9999999WI.
What are the Intrastat thresholds in Ireland?
The Intrastat thresholds are €750,000 for arrivals and €750,000 for dispatches.
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