see also :
INTRASTAT in Ireland
VAT rates in Ireland

GENERIC INFORMATION

Ireland, Republic of is a European Union Member State

Main source :
http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2848/1347977183&taxType=VAT

VAT local name :
Value Added Tax

VAT number format in Ireland, Republic of :
IE 1234567 A

Date of introduction of VAT in Ireland, Republic of :
1 November 1972

Local transposition of EU Directive :
Value‑added Tax Consolidation Act 2010.

Competent authority :
The Revenue Commissioners
(http://www.revenue.ie)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
https://www.revenue.ie/en/vat/foreign-suppliers-doing-business-in-ireland/index.aspx

HOW VAT IS APPLIED IN Ireland

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in Ireland, Republic of :
See our section for VAT rates applying on goods and services in Ireland

INTRASTAT and EUROPEAN SALES LIST IN Ireland

Form and submission of ECSL in Ireland :
VIES Statement (23rd of month following period)
Form and submission of Intrastat in Ireland :
Intrastat is du 23rd of following month

VAT COMPLIANCE IN Ireland

Form name(s) : VAT 3 via  myAccount or ROS

Bi-monthly VAT returns :

Conditions to submit bi-monthly returns in Ireland :
Default Bimonthly (standard), triennially, biannually
Due date of bi-monthly returns in Ireland :
Same as return

Yearly VAT returns :

Conditions to submit yearly returns in Ireland :
VAT Return of Trading Details, for all businesses and periodicity
Due date of yearly returns in Ireland :
23rd of following month

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 41,000  (acq. exempted pers.)

VAT and INTRASTAT compliance in Ireland

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VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Hungary (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)

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