VAT Registration in Ireland: A Guide for Businesses

• A new business should register for Irish VAT if it is a taxable person and supplies taxable goods or services in Ireland.
• A taxable person is someone who engages in the supply of taxable goods or services in Ireland.
• The place of supply for goods is where the goods are supplied from or transported from.
• For distance selling, the place of supply is where the goods are located.
• If the value of sales to customers in other EU Member States exceeds a threshold, registration for VAT in those countries is required.
• The place of supply for services is generally where the supplier is established.
• If the customer receives the service for a business purpose, the place of supply is where the customer is established.
• If the customer is a consumer, the place of supply is where the supplier is established.
• The General rule for the place of supply of services is subject to exceptions.

Source: parfreymurphy.ie

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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