VAT

Registering for VAT in Ireland

Step-by-step checklist for VAT registration in Ireland. Covers eligibility, registration process, first VAT return and ongoing obligations.

⌛ 1 hour ✓ 15 steps Beginner
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1 Should You Register for VAT?

  • €40,000 for services; €80,000 for goods. Mandatory if you exceed these.

  • Beneficial if your customers are VAT-registered businesses (they can reclaim your VAT).

  • Some services are exempt (e.g. insurance, financial services, medical). Check revenue.ie.

2 Registration

  • Include VAT registration on the form.

  • You cannot charge VAT before your registration date.

3 After Registration

  • Format: IExxxxxxxx (IE + 8 digits/letters).

  • Use the VAT Record Sheet template.

  • Due on the 23rd of the month following each bi-monthly period.

4 Filing Your First VAT Return

  • Calculate total output VAT charged.

  • Calculate total input VAT paid.

  • Due by the 23rd of the month after the bi-monthly period ends.

  • Net VAT = output VAT minus input VAT. Refunds typically paid within 10 working days.

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