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Registration for VAT

To register for VAT, you need to complete a Form TR1 (if you are an individual, partnership or unincorporated body) or a TR2 if you are a company. The form, when completed, should be forwarded to your Local Revenue District.

A trader is generally required to register for VAT for making supplies of goods and/or services, subject to his or her turnover exceeding certain thresholds.

The principal thresholds applicable are:

  • €37,500 in the case of persons supplying services
  • €75,000 for persons supplying goods
  • €35,000 for persons making mail-order or distance sales into the State
  • €41,000 for persons making intra-Community acquisitions
  • €75,000 for persons supplying both goods and services where 90% or more of the turnover is derived from supplies of goods

A non-established person supplying taxable goods or services in the State is obliged to register and account for VAT irrespective of the level of turnover.

A taxable person established in the State is not required to register for VAT if his or her turnover does not reach the appropriate threshold above. However, they may opt to register for VAT.

If business receives certain services from abroad for the purposes of their business activities they will have to register for VAT.
Administration

Once VAT registered a taxable person will normally have to submit a VAT Return (VAT 3) every two months. The VAT Returns shows how much VAT was charged to customers on sales made and the amount of VAT paid to suppliers on purchases. When the VAT Return is submitted the taxable person will have to either pay the excess of VAT on sales over VAT on purchases or will be refunded any excess VAT on purchases over VAT on sales.