The VAT registration threshold is €80,000 for suppliers of goods (or mixed supplies) and €40,000 for services-only businesses.
2026 ThresholdsRevenue-VerifiedLast reviewed:
VAT Registration Threshold Checker Ireland 2026
Check whether your business turnover exceeds the Irish VAT registration threshold. Covers goods (€80,000), services (€40,000), and distance selling rules.
✓ €80,000 threshold for goods and mixed supplies✓ €40,000 threshold for services only✓ Voluntary registration available below threshold
✅ 2026 Thresholds📋 Revenue-verified
Goods threshold€80,000
Services threshold€40,000
Standard VAT rate23%
Registration formTR1 / TR2 via Revenue
Start Calculator →Goods
€80,000 per rolling 12-month period
Services
€40,000 per rolling 12-month period
Voluntary
You can register voluntarily even below the threshold
EU e-commerce
EU One-Stop Shop (OSS) applies for B2C digital sales
Check VAT Threshold
Your Results
Your VAT Threshold—
Registration Status—
Headroom / Overshoot—
VAT to charge if registered (23%)—
Confidence Score
Frequently Asked Questions
You must register for VAT once your taxable turnover exceeds the relevant threshold in any 12-month period. Failure to register on time results in penalties.
Yes. Voluntary registration allows you to reclaim input VAT on purchases. This is advantageous if your customers are VAT-registered businesses.
You must register within 30 days of exceeding the threshold. Revenue can retrospectively apply VAT from when you exceeded the limit.
No — it applies to any rolling 12-month period. You must register if you exceed the threshold at any point in the previous 12 months, not just at year end.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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