Ireland VAT Guide

Overview

Tax Details

• Tax name: VAT (Value Added Tax)

• Tax authority: Office of the Revenue Commissioners (Revenue)

• Filing frequency: Monthly/Quarterly/Six-monthly/Annual depending on turnover

Registration Requirements

Required Documents

• Certificate of Incorporation - original or certified copy

• Memorandum and Articles of Association - for limited companies

• Company Registration Office (CRO) certificate - for Irish companies

• Tax clearance certificate - if applicable from home country

• Director/Partner identification - passport/ID copies

• Business registration documents - for sole traders/partnerships

• Proof of business address - utility bill or lease agreement

• Copy of recent sales invoice from other EU Amazon platform

• Screenshot of Amazon.ie platform (including the URL, timestamp and trading name displayed)

Registration Requirement Specific to Sole Trader

• Sole Trader must apply for PPSN

Registration Thresholds and Timeline

• Expected timeline: 4 weeks (can extend to 8-10 weeks for complex foreign applications)

• Irish companies: €80,000 for supply of goods; €40,000 for supply of services

• Foreign companies: No threshold (immediate registration required)

Exception: EU businesses making B2C distance sales have an EU-wide threshold of EUR 10,000

Transfer of Service

Required Documents

• Amendment to VAT registration via ROS or written notification

Timeline and Credentials

• Expected timeline: 2-4 weeks

• Online credentials needed: Revenue Online Service (ROS) account

Special Considerations

Key Features

• Fiscal representation not required for any businesses (EU or non-EU)

• Two-tier VAT registration system (domestic-only vs. intra-EU)

• Late registration penalty: fixed €4,000 penalty

Filing Information

Filing Deadlines

• VAT - ROS filers: 23rd of the month following the reporting period

• VAT - Non-ROS filers: 19th of the month following the reporting period

• ECSL/Intrastat: 23rd of the month following the reporting period

• Payment deadline: Same as filing deadline

Filing Frequency

• Bi-monthly: Standard for most businesses (Jan-Feb, Mar-Apr, May-Jun, etc.)

• Monthly: For businesses in constant repayment position

• Four-monthly: Annual VAT liability between €3,001-€14,400

• Six-monthly: Annual VAT liability €3,000 or less

• Annual: With equal installments by direct debit

Late Filing Penalties

• Fixed penalty: €4,000 for each infringement (may be waived or reduced, depending on context)

• Applies to: failure to register, late filing, incorrect returns, non-compliance with invoicing

Late Payment Penalties

• Interest: 0.0274% per day (approximately 10% per annum)

• Application: Interest applied from due date until payment received

Accepted Payment Methods

• ROS debit instruction (direct debit)

• Electronic funds transfer

• Bank transfers from Irish or SEPA country accounts

Additional Requirements

Intrastat Reporting

• Thresholds (updated 2025): €750,000 for both arrivals and dispatches

• Detailed reporting thresholds: €6.5 million (arrivals), €9 million (dispatches)

• Filing deadline: 23rd of following month via ROS

Fiscal Representation

• Not required for any businesses (including non-EU)

Useful Resources

Official Links

• Authority website: Office of the Revenue Commissioners

• Revenue Online Service (ROS): ROS Portal

Relevant Legislation

• Value Added Tax Consolidation Act 2010