This guide provides an overview of VAT in Ireland, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Ireland.
Ireland’s VAT system is one of the most complex in Europe, with multiple reduced and special rates.
Foreign businesses that incur VAT on eligible expenses in the Ireland may be able to reclaim it.
Doing business in Ireland? You’ll need to play by the rules of the Value Added Tax Consolidation Act 2010.
Businesses whose turnover exceeds the mandatory threshold must register. Voluntary registration is also available for businesses below the threshold.
Ireland applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for cross-border services within the EU.
Entertainment; Food, drink and restaurant services; Hiring of means of transport; Fuel (petrol); Public Transport; Taxis and Accommodation are typically not claimable as part of an Ireland VAT refund. However, the following expenses can generally be claimed as part of a VAT refund in Ireland: Diesel, Hiring or means of tranport by vehicle rental companies, vehicle expenditure by vehicle rental companies, Tolls, Accommodation related to qualifying conferences/exhibitions attended by 50 or more delegates, admissions to and participation in fairs and exhibitions and other general business expenses (e.g., office expenses, marketing costs etc).
For Ireland VAT refunds under the 8th Directive - original invoices are not required and copies of invoices may be submitted. The Ireland VAT Authority may request original invoices if they are deemed necessary as part of the claim assessment. For Ireland VAT refunds under the 13th Directive - original invoices need to be submitted as part of the claim.
Quarterly Ireland VAT refund applications must exceed EUR 400 for claims under both the 8th and 13th Directives. Annual Ireland VAT refund applications must exceed EUR 50 for claims under both the 8th and 13th Directives.
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