Menu
  • Locations
  • About Us
  • Services
  • Experts
  • News & Knowledge
  • Hot Topics
  • Culture & Career
  • Locations
  • Search
  • Press
  • Events & Webinars
  • CI Guide
  • Contact
  • Albania
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belgium
  • Benin
  • Bolivia
  • Bosnia & Herzegovina
  • Botswana
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nepal
  • Netherlands
  • New Zealand
  • Niger
  • Nigeria
  • North Macedonia
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Seychelles
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • About Us
  • Our CEO
  • Our Supervisory Board
  • Our Global Executive Team
  • Quality, Process & Risk Management
  • Sustainability & Tax at WTS Global
  • Customs
  • Financial Services
  • Global Mobility
  • Indirect Tax
  • International Corporate Tax
  • Mergers & Acquisitions (M&A)
  • Private Clients & Family Office
  • Sustainability & Tax
  • Tax Certainty & Controversy
  • Tax Technology
  • Transfer Pricing & Valuation
  • Real Estate
  • Digital Tax Law
  • European Tax Law
  • Latest News
  • Brochures
  • Newsletters
  • Surveys & Studies
  • Pillar Two
  • FIT for CBAM
  • Tax Sustainability Index
  • ViDA - VAT in the Digital Age
  • EU WHT Reclaims
  • AI playground
  • Culture and Leadership
  • Diversity
  • WTS Global Academy
  • Career
  • Pillar Two Team
  • Pillar Two - Implementation Status Wordwide
  • Press
  • Events & Webinars
  • CI Guide
  • Contact
WTS worldwide
  • Albania
  • Algeria
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belgium
  • Benin
  • Bolivia
  • Bosnia & Herzegovina
  • Botswana
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Central African Republic
  • Chad
  • Chile
  • China
  • Colombia
  • Congo Brazzaville
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Democratic Republic of Congo
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Estonia
  • Eswatini
  • Ethiopia
  • Finland
  • France
  • Gabon
  • Gambia
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Guinea-Bissau
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Liberia
  • Libya
  • Lithuania
  • Luxembourg
  • Macao
  • Madagascar
  • Malawi
  • Malaysia
  • Mali
  • Malta
  • Mauritania
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nepal
  • Netherlands
  • New Zealand
  • Niger
  • Nigeria
  • North Macedonia
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Rwanda
  • São Tomé and Príncipe
  • Saudi Arabia
  • Senegal
  • Serbia
  • Sierra Leone
  • Singapore
  • Slovakia
  • Slovenia
  • Somalia
  • South Africa
  • South Sudan
  • Spain
  • Sri Lanka
  • Sudan
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • Zimbabwe
  • About Us
    About Us

    Here you will find more information on our organization’s structure, experts and global reach.

    Read more
    About Us Our CEO Our Supervisory Board Our Global Executive Team Quality, Process & Risk Management
    Sustainability & Tax at WTS Global
  • Services
    Services

    Learn more about our network partners and their services.

    Read more
    Customs Financial Services Global Mobility Indirect Tax International Corporate Tax
    Mergers & Acquisitions (M&A) Private Clients & Family Office Sustainability & Tax Tax Certainty & Controversy Tax Technology
    Transfer Pricing & Valuation Real Estate Digital Tax Law European Tax Law
  • Experts
    Experts

    With a representation in over 100 countries, our team offers local expertise on a global scale. Learn more about our experts.

    Read more
  • News & Knowledge
    News & Knowledge

    Welcome to WTS Global Insights. Here you will find news and updates from our worldwide network.

    Read more Newsletter Subscription
    Latest News Brochures Newsletters Surveys & Studies
  • Hot Topics
    Hot Topics

    Overview of the current "Hot Topics" in the tax industry and how we can support with individual questions.

    Read more
    Pillar Two FIT for CBAM Tax Sustainability Index ViDA - VAT in the Digital Age EU WHT Reclaims
    AI playground
  • Culture & Career
    Culture & Career
    Read more
    Culture and Leadership Diversity WTS Global Academy Career
  • Locations
  • Search
04.12.2018

Ireland - General VAT compliance obligations

Under Irish VAT law, a charge is imposed on “taxable persons” who are established in Ireland for VAT purposes

No significant changes to VAT compliance obligations have occurred in recent years.

Under Irish VAT law, a charge is imposed on “taxable persons” who are established in Ireland for VAT purposes. A taxable person is a person who independently carries on a business – in the EU (including Ireland) or elsewhere. This definition includes a person who engages in activities that are exempt from VAT.

VAT is chargeable and payable on:

  • Supplies for consideration of goods in Ireland by a taxable person
  • Imports of goods into Ireland
  • Supplies for consideration of services in Ireland by a taxable person
  • Intra-Community acquisitions for consideration of goods by an accountable person in IrelandIntra-Community acquisitions for consideration of new motor vehicles and other new means of transport by all persons, whether accountable or otherwise

VAT is chargeable on goods and services. Goods include both movable and immovable objects, new and used. The registration thresholds are EUR 75,000 (goods) and EUR 37,500 (services). A party must register for VAT if turnover exceeds, or is likely to exceed, these amounts in any 12-month period. In certain circumstances, taxable persons may elect to register if their turnover is below these thresholds.

Foreign entities not established in Ireland must pay particular attention to the following:

  • A non-established person (individual, corporate or other) must register for VAT if supplying goods or services in Ireland (no threshold applies)
  • A person (individual, corporate or other) must register for VAT if the value of their intra-Community acquisitions exceeds EUR 41,000 in a 12-month period
  • Businesses making distance sales of goods to private customers in Ireland must register if their turnover exceeds EUR 35,000 in a calendar year

VAT registered parties are subject to the following compliance duties:

VAT return

VAT reporting is monthly, bi-monthly, bi-annual or annual, the filing frequency being set by Revenue. The return must be filed and paid on or before the 23rd day of the month following the return period if filed electronically with Revenue via “ROS”. VAT registered traders involved in the acquisition of goods and intra-Community supplies have additional reporting responsibilities as follows:

VIES

The VIES system applies to intra-EU trade only. VAT registered traders are required to submit periodic returns of their EU supplies. There is no threshold for VIES reporting. The return periods are at the discretion of Revenue and must be filed by the 23rd day of the month following the return period (if filed electronically).

Intrastat

Intrastat is a system for collecting statistics on the physical movement of goods (not services) between the Member States of the EU. If imports from other EU States exceed EUR 500,000 p.a. or exports to other Member States exceed EUR 635,000 p.a., detailed monthly Intrastat returns must be filed. The return must be filed on or before the 23rd day of the month following the return period (if filed electronically). 

Article published in WTS Global VAT Newsletter Q4/2018
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
View publication
Newsletter Global VAT

The Global VAT Newsletter focuses on changes in compliance duties in various EU and non-EU countries

Subscribe now
Articles you might be interested in

Austria's new government faces a challenging economic outlook, aiming to provide tax relief while introducing levies to boost treasury revenues. These measures could impact the financial services industry. Explore the changes in this article, prepared by our colleagues at ICON (WTS Global in Austria).

Austria: New government program is addressing tax changes for the financial services sector
Read more

News on tax developments affecting the international Financial Services industry.

WTS Global Financial Services Newsletter #2/2025 is now available
Read more

A recent article analyzes foreign pension fund taxation under EU free movement of capital rules, covering WHT on dividends and insights from both EU/EEA and third-country perspectives.

Pension Funds, Taxation and the Free Movement of Capital of the EU
Read more

Get in contact

If you have any questions about WTS Global or our global services, please get in touch.
We will respond to you as soon as possible.

Contact
About Us
  • About Us
  • Our CEO
  • Our Supervisory Board
  • Our Global Executive Team
  • Quality, Process & Risk Management
Services
  • Customs
  • Financial Services
  • Global Mobility
  • Indirect Tax
  • International Corporate Tax
  • Mergers & Acquisitions (M&A)
  • Private Clients & Family Office
  • Sustainability & Tax
  • Tax Certainty & Controversy
  • Tax Technology
  • Transfer Pricing & Valuation
Latest News
  • News & Knowledge
  • Brochures
  • Newsletters
  • Newsletter Subscription
  • Surveys & Studies
Hot Topics
  • Pillar Two
  • Digital Tax Law
  • European Tax Law
Culture & Career
Exclusive Cooperation With
© 2024 WTS Company Information Data Protection Disclaimer