Is fiscal representative compulsory in Ireland ?
Ireland is a European Union Member State. If your business is established in another European Country appointing a tax agent or VA representative is not compulsory.
Ireland DO NOT REQUIRE a tax representative for non EU businesses.
When and how do you have to register for VAT as taxpayer?
Registration in Ireland is made in two ways. The first layer is a simple identification for tax purposes : you get your TIN (Tax Indentification Number). It may be for customs needs (your business buys/sells within exempted areas or bonded warehouses, or IntraCommunity purchases. It is just as simple and limited to a Tax number.
A second layer is requested for businesses triggering « right to deduct » and this means the business is performing operations for which it has rights and duties :
– the business has to submit periodical returns to report local operations
– the business has no more access to VAT refund through transnational web portal or 13th Directive, but reports VAT on purchases directly on the form(s) (VAT 3) provided by in Ireland like other established companies.
This « trigger » is activated when :
– you deliver goods to individual particulars in Ireland and do not / cannot opt for the Distance Sales Threshold relief.
– you move goods from Ireland to another State, being third country or Member state.
In most cases your VAT number in Ireland will be similar to IE 1234567 A.
What is the threshold for deliveries to particulars individuals in Ireland ?
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.)
Once registered for VAT with right to deduct, which VAT should your business apply in Ireland ?
Standard VAT rate in Ireland is 23%, while intermediate rate is -. On the other hand, reduced rate is 9% and 13.5%.
Application of Article 37 and 109 to 122 of the VAT Directive in Ireland : zero-rated; exempt
Please note that we open access to a detailed table of VAT rates per goods and services in Ireland :
See our section https://becompliant.tax/vat-rates-ireland
What is the scope of a fiscal representative in Ireland?
Fiscal representative should always diagnose your operations in Ireland and establish clearly and by written :
1- What your transactions are
2- Where your transactions must be reported : territoriality
3- what are your liabilities in the reporting territory : VAT? ECSL? Intrastat?
4- what are the conditions in which you must charge or exempt VAT in your invoices
5- provide you with a reporting agenda
What form for VAT returns and when to submit in Ireland ?
Your fiscal representative in Ireland will have to submit periodically on your behalf.
The VAT form you are expected to submit in Ireland : VAT 3
In Ireland, the periodicity of VAT (locally called Value Added Tax) is as follows :
Bi-monthly VAT returns in Ireland are due Same as return, always that Default Bimonthly (standard), triennially, biannually
Your VAT payment is due : Same as return.
Yearly VAT returns in Ireland are due 23rd of following month.
What are the E/ICSL a fiscal representative submits in Ireland ?
The ECSL you are expected to submit in Ireland : VIES Statement (23rd of month following period)
Your statistical declarations (Intrastat) in Ireland : Intrastat is du 23rd of following month
What are the late registration penalties in Ireland ?
The basic penalty for the late submission of a VAT return is EUR4,000 per return. However, if the Irish VAT authorities determine that an error was made as a result of the taxpayer acting carelessly or deliberately defaulting, penalties may be imposed based on the amount of VAT underpaid or overclaimed. Such penalties can be between 3% and 100% of the VAT liability at issue.
Interest may also be levied on the amount of tax due at the rate of 0.0274% per day.
The Irish VAT authorities may mitigate penalties in certain circumstances.
Where to find official information about VAT in Ireland
Ireland transposed the European Directive into national regulation Value‑added Tax Consolidation Act 2010.
The Revenue administration responsible for VAT in Ireland is :
The Revenue Commissioners (http://www.revenue.ie).
VAT and INTRASTAT compliance in Ireland
Request a free estimate
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)