Comprehensive Guide to Irish VAT: Rates, Registration, and Compliance for Businesses

Irish VAT standard rate is 23 percent for most goods and services
Reduced rates apply to specific sectors like electricity and restaurants
Zero rates apply to exports, intra-EU deliveries, and certain foodstuffs
Registration is mandatory for businesses with turnover over 75000 euros
Distance sales have a 10000 euro threshold
Non-compliance can result in penalties
VAT registration is required for non-Irish entities with the first taxable transaction
VAT group registration is available for linked entities
VAT obligations include specific invoicing requirements and bimonthly VAT returns
VAT refund claims must be made within 4 years
Digital services have specific VAT rules, including a 23 percent rate for B2C
Imports are taxed at the same rate as domestic goods
Exports are zero-rated if conditions are met
Reverse charge applies to certain B2B transactions
Penalties for non-compliance range from 3000 to 5000 euros

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.