Ireland VAT Compliance Guide
Ireland applies a standard VAT rate of 23% (reduced 13.5% / reduced 9% / super-reduced 4.8%) under the Value-Added Tax Consolidation Act 2010. The registration threshold is €85,000 for goods and €42,500 for services. Filing is bi-monthly via the Revenue Online Service (ROS), with payment due by the 19th of the second month following the period.
Irish VAT is administered by the Revenue Commissioners through the Revenue Online Service (ROS). The rates are notable for the 9% rate that applies to tourism-related goods and services (a measure introduced in 2011 and made permanent), and the 13.5% rate covering labour-intensive services like construction and hairdressing. The threshold structure differs for goods and services — €85,000 for the supply of goods and €42,500 for services — which catches service businesses that assume the higher threshold applies to them.
VAT Rates
| Rate | Applies To |
|---|---|
| 23% | Standard rate — most goods and services |
| 13.5% | Reduced — fuel, construction, repairs, cleaning, catering, hairdressing, certain agricultural services |
| 9% | Reduced (tourism) — newspapers, e-books, hotel and restaurant services, admission to cultural events and entertainment |
| 4.8% | Super-reduced — agricultural inputs (fertiliser, feed), certain food supplements. Note: this is an agricultural flat-rate compensator rate, not a standard rate. |
| 0% | Zero-rated — exports, intra-community supplies, most food, children's clothing and footwear, oral medicines, books |
Registration Thresholds
| Scheme | Threshold |
|---|---|
| Supply of goods | €85,000 annual turnover |
| Supply of services | €42,500 annual turnover |
| Distance sales / cross-border services (EU) | €10,000 combined annual threshold across all EU Member States |
| Non-established businesses | Register before making any taxable supply in Ireland |
Filing Requirements
VAT return (VAT3)
Bi-monthly (six per year) plus a separate annual return of traders' details (RTD). Filed via ROS with payment due by the 19th of the second month following the period.
VIES / Intrastat
VIES recapitulative statement of intra-EU supplies, filed monthly via ROS. Intrastat required above the annual intra-EU trade thresholds.
Record retention
Six years from the end of the tax year, per the VAT Consolidation Act. Revenue may extend this for ongoing inquiries.
E-Invoicing Status
Ireland mandates e-invoicing for B2G procurement under Directive 2014/55/EU but does not operate a mandatory B2B or B2C continuous transaction control (CTC) regime. Revenue has signalled it will follow the EU ViDA direction for future B2B digital reporting. No current B2B e-invoicing mandate.
Key Deadlines
VAT3 + payment: 19th of the second month following the bi-monthly period (e.g. 19 May for the Jan–Feb period). VIES: monthly.
How Nika Helps
Nika captures every supplier invoice — supplier VAT number, the correct Irish VAT rate (23% / 13.5% / 9%), net, VAT, gross — and files the original PDF the day it arrives, from {price} per processed invoice. That gives the accountant complete records to file the VAT3 via ROS. Nika does not file the return itself.
Why is the threshold lower for services than for goods?
Ireland distinguishes goods (€85,000) from services (€42,500) to prevent service businesses from deferring registration. The lower threshold ensures Revenue sees service-sector VAT earlier.
Does the 9% tourism rate apply to my business?
It applies to specified tourism-related supplies — hotels, restaurants, newspapers, e-books, admissions. If your service is not on the Revenue list, the 13.5% or 23% rate applies. Check the Revenue VAT rate database, not assumptions.