Ireland VAT Registration

Once we have incorporated your Irish company and we have the Registered Number, we can then assist you with VAT registration and other tax registrations.

The Irish Revenue Commissioners will only issue a VAT Registration Number to a company on being satisfied that the company is carrying on a taxable business in the State.

VAT registration requires that you have an Irish bank account. The two Irish banks we recommend are Bank of Ireland and FIRE:

Registration for VAT requires a trading presence in Ireland, such as a physical address, a Registered Office address will not suffice, or staff, or evidence of substantial trading.

Your Irish company must meet certain requirements, such as:

  • Having its own physical premises in Ireland, with human and technical resources.
  • Having either an employee or director living in the country to show that there are individuals looking after the daily running of the business.
  • Finally, the company must show evidence of trading to register for VAT.

Ireland VAT Number

We can then assist you with VAT registration, businesses applying for an Irish VAT number may choose either ‘Domestic’ or ‘Intra-EU’ number.

The Intra-EU number will provide a VAT number useable for nil-rating acquisitions and dispatches of goods and services to other businesses within the EU.

We will also register your company for Corporation Tax and PAYE/ PRSI.

Irish Tax Agent

We can act as your Cain agus Custaim na hEireann Irish Tax Agent. We will correspond with Cain agus Custaim na hEireann Irish Revenue on your behalf with regards to Corporation Tax and VAT filings.

Tax Agent fees

  • Tax Agent for an Irish Private Limited Company: €720 pa
  • VAT application assistance and submission: €380

Additional fees are payable for specific services such as filing tax returns.

Turnover threshold for VAT Registration

An Irish Company is  required to register for VAT if its turnover exceeds:

  • €37,500 – supplying services
  • €75,000 – supplying goods

An overview of Two-Tier VAT

Since June 2019, clients must specify whether they wish to apply for a ‘domestic-only’ or ‘intra-EU’ Value-Added Tax registration.

This new system will drive improved customer service in the form of a speedier registration process for businesses seeking a domestic-only registration.

Intra-EU VAT registration

If you intend to trade with businesses elsewhere in the European Union (EU), you should apply for ‘intra-EU’ status. This will help ensure that you can make intra-community acquisitions.

You will be required to provide additional information on your VAT registration application form. For example:

  • the customer type (private individuals, business, or both)
  • the due diligence measures and checks conducted for current/prospective suppliers in the EU
  • how goods are supplied outside the State
  • an estimate of your annual and quarterly supply of goods/services
  • evidence of trade, or substantive evidence of intention to trade, with other EU Member States, must be forwarded along with the application form, in support of an ‘intra-EU’ VAT registration application. For example: Invoices, contracts, leases, detailed business plans or any other such supporting documentation.

If your registration is approved, you will be automatically registered on the EU VAT Information Exchange System (VIES).

EORI

We can obtain the EORI Registration after the Irish VAT number is issued.

Domestic VAT registration

If you do not intend to trade with businesses elsewhere in the EU, you should apply for ‘domestic only’ status. Domestic VAT registration is sufficient for trading within the State and with non-EU countries. Domestic-only customers may at any time apply for ‘intra-EU’ status.

VAT Registration form

This form can be used to register a resident limited company who are not represented by Tax Agent.
Tax Agents acting on behalf of Companies which require registration for Corporation Tax, VAT will apply through Revenue On-line Services at www.revenue.ie