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VAT

IRELAND

Ireland

Ireland is one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code IE
EU Member State Yes
Local name Value Added Tax (VAT)
VAT number format IE 1234567X; 1X23456X; or 1234567XX
VAT Rates  
Standard VAT Rate 23%
Reduced VAT Rate 14%
Special Reduced VAT Rate

4,8% + 4,5% + 9%

VAT Compliance  
Standard VAT Return filing period Bi-monthly + Annual Return
Standard VAT Return filing deadline 19th or 24th day of the month following the filing period

VAT Representation required for non-resident
businesses?

No
Record retention period 6 years
Electronic invoicing Not mandatory for B2B transactions
Click HERE for more info
Real-time reporting n.a.
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
No
Other domestic reverse charge mechanisms? Yes, e.g. (sub-)contracting work, supplies of
specific goods (e.g. scrap, waste materials),
and supply of CO2-certificates
Postponed Accounting on Import Yes, under conditions
VAT Grouping possible? Yes
VAT Refunds for non-EU businesses? Yes (no reciprocity)
Remarks  
Link to VAT Law HERE
Remarks  

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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