Do you know how to get a VAT refund in Ireland?

Q: What is the VAT rate in Ireland?

Ireland has four VAT rates: Standard 23%, Reduced 1 at 13.5%, Reduced 2 at 9%, and Super Reduced at 4.8%.

Q: How long does it take to get an EORI number in Ireland?

It usually takes the Irish Tax Authority 3–5 days to process an EORI application once they’ve received the documents.

Q: When do I need to register for VAT in Ireland?

If your business isn’t based in Ireland, you need to register for VAT before making a taxable transaction in the country. This means registering before your first sale or before storing goods in Ireland.

We do. We can also get you registered and file your returns for you too.

Communication has been very transparent, and problem-solving strategy has been very positive.

Leandro, Spain

IReland

Currency	Euro (EUR, €)
Languages	English, Irish
Largest Marketplace	Amazon.co.uk
Most Popular Product Category	Fashion
Tax Authority	The Revenue Commissioners (Revenue) / Na Coimisinéirí Ioncaim
VAT Rates	Standard – 23%
	Reduced 1 – 13.5%
	Reduced 2 – 9%
	Super Reduced– 4.8%

VAT was introduced in Ireland on the 1st of November 1972, when Ireland joined the European Economic Community (EEC). Ireland is one of the oldest members of the European Union (EU) and as such follows EU rules for VAT.

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Do I need to register for VAT in Ireland?

Whether you need to register for VAT in Ireland depends on a lot of variables

Where your business is based
Who your customers are
Where you customers are
Whether you’re selling goods or services
And if you’re selling goods, where your stock is when the purchase is made.

Like an answer for your specific situation? The easiest thing to do is to talk to someone. Book a free 15 minute consultation with one of our experts today.

Talk to us

My B2C business is based outside the EU

Whether you need to register for VAT in Ireland depends on where your goods are, and where you’re selling them.

Selling goods on your website

When you own the sales channel, you have more work to do to be VAT compliant.

If you store goods in Ireland, you'll need to register for VAT there. You have two options when you’re selling goods stored somewhere else in the EU to customers in Ireland:

Which is better for your business will depend on your current set up and plans.

Not sure which you need? You can ask us (for free).

Book a call

Importing goods to Ireland

Are your goods outside the EU when your customer buys them? You have three options to sell to Ireland compliantly:

Ship your goods to Ireland Delivered at Place (DAP)

An IOSS registration allows you to import goods with an intrinsic value of EUR 150 or less to customers all over the EU – not just Ireland.

If your average order from Ireland has an intrinsic value over EUR 150 registering for VAT might be more efficient.

You can also ship your goods to Ireland DAP. Shipping DAP puts the responsibility for Import fees, duties and VAT on your customer. We really only recommend doing this if you have one-off or infrequent high-value sales to Ireland. Shipping DAP is generally a worse experience for your customers.

Not sure which is the best option? Talk to us about your business and we’ll help you work it out.

Book a call

Get Registered for IOSS, Fast

IOSS gets your order through Irish customs fast. Start your registration now and get your number in as little as three working days.

Get an IOSS number

Selling goods on a marketplace

Since 2021 online marketplaces like Amazon or eBay have been responsible for collecting and remitting the VAT on certain sales on their platforms.

Marketplaces are responsible for the VAT when:

You, the seller, are based outside the EU

The sale is B2C

The goods are shipped from outside the EU in shipments with an intrinsic value of EUR 150 or less

Or the goods are in the EU at the point of sale

For example, you’re an Amazon seller based in the USA. Your stock is in your warehouse in Huntington, WV. Your customer in Ireland orders a EUR100 coat from you. Amazon will charge your customer Irish VAT and remit it to the Revenue Commissioners.

Storing your goods in an EU country will require you to register for VAT there, even though the marketplace collects and remits the VAT. Orders from Ireland with an intrinsic value over EUR 150 will require you register for VAT in Ireland, or ship it DAP.

The VAT for Amazon Pan-EU FBA made simple

Selling via Amazon’s Pan-EU program comes with a complicated set of VAT obligations. We’re here to make it simple. Talk to us about your business and we’ll make it clear what you need to do. Then, if you like, we can get it all sorted for you.

Make Pan-EU Easy

Selling Digital Services and Digital Goods to Ireland

In the EU, anything that’s not a physical object is considered a service (for VAT purposes). Digital services are a category of services that are defined by being “electronically supplied”. That covers things like eBooks, PDFs of sewing patterns, on-demand video courses and tickets to livestreams. If you’re in Canada or the USA, you’ll probably know these things as “Digital Goods”.

To sell digital services to customers in Ireland you can either:

Determining whether your services are “electronically supplied” can be complicated and has big consequences – if they’re not, you don’t need to register for anything. We recommend you talk to an expert if you’re selling digital services just to make sure.

Book a Call

My B2C business is based in the EU

This information only applies if you’re not based in Ireland.

Selling Goods

Being based in the EU, you can make up to 10,000 EUR in sales to other EU countries before you have to register for anything, depending on where your goods are when they’re sold. All registrations require you to charge your Irish customers their local VAT rate, then report and remit that amount to the tax authorities.

My Goods are in Ireland

Storing goods in Ireland creates a “taxable supply”. You’ll need to register for VAT in Ireland or for One Stop Shop (OSS) in the country where you’re based.

My Goods are in the EU, but not in Ireland

Essentially, you have a VAT obligation in every country where you hold stock or have customers. If you hold stock in the country where you’re based you can choose to either register for VAT in Ireland, or for OSS.

Storing goods in a third country creates another VAT obligation. You can register for VAT there as well or skip the individual registrations and just register for OSS.

My goods are outside the EU

You have three options when your goods are outside the EU at the point of sale:

Register for VAT in Ireland
Register for Import One Stop Shop (IOSS)
Make your customer the Importer of Record
Making your customer the Importer of Record will mean their order gets hold at customs until they’ve paid any duty and VAT due. If they don’t pay in time, the order will get sent back to you.

Selling Services from the EU to Ireland

In the EU, anything that’s not a physical object is considered a service. It covers everything from catering services to digital downloads. Selling services to consumers in other EU countries requires you to register for OSS.

You can register for OSS with your local tax authority.

Feeling Confused? Take the EU VAT Quiz

Find out in less than a minute if you need to register in the EU and what for – IOSS, OSS, Non-Union OSS or VAT.

Take the Quiz

VAT on Sales to Irish Businesses

When your customers are other businesses, your VAT obligations change. You might still have to register for VAT (if you store goods in Ireland, for example) but in many cases the VAT is your customer’s obligation.

I’m based outside the EU and selling B2B to Ireland

If you’re based outside the EU and your customer is VAT registered, the reverse charge mechanism often applies. You include “reverse charge mechanism” on the invoice, and they account for it on their VAT return.

I’m based in the EU and selling B2B to Ireland

Generally, B2B sales between EU states are zero-rated if both you and your customer are VAT registered. Selling to a business in Ireland from another EU country doesn’t necessarily require you to be VAT registered in Ireland. However, you do have to:

Be VAT registered where you’re based

Add the transaction to your EC Sales List

Verify your buyer’s VAT number on VIES

Make B2B simpler with expert advice

Business-to-business transactions that cross international borders are simple in theory. In practice they’re often messy. Tax authorities interpret rules differently, documents go missing (or are never issued), you might be one business in a chain – it gets complicated quick.

Make it easier with some expert advice.

Book a call

How do I register for VAT in Ireland?

If your business isn’t established in Ireland, you’ll have to fill in a paper form and post it to the Office of the Revenue Commissioners. Otherwise, VAT registrations are done almost entirely digitally.

You’ll need to gather some documents for your application:

The documentation of your business on your local commercial registrA copy of your business’ articles of association
A trade register extract from the country where your business is based
A VAT certificate showing you’re registered in the country where your business is based
The power of attorney granted to your fiscal representative
Proof that you’re doing business in Ireland – this could be invoices or a contract, for example
Proof of your Identity, and proof of your business’ address

If you’ve got an Irish bank account or are setting one up for your business, you should include its details on your application too.

On average it takes five to seven weeks for registrations to be completed once everything’s been submitted. Once you’re registered, you’ll be given your Irish VAT number. It’s an 8 or 9-digit number that you need to show on your invoices and any commercial documents you make or receive whilst doing business in Ireland.

VAT Essentials: Ireland

Download the essentials of VAT in Ireland for all the information you need to get selling.

Download the eBook

Irish VAT Returns

In Ireland, VAT returns are usually submitted every two months (bi-monthly). The timespan that the returns cover are called “taxable periods”. The taxable periods in Ireland start on the first of the month, every two months, starting in January (so your first return of the year would cover January and February).

Annual, bi-annual and quarterly returns are available, but they have to be authorised by the Revenue Commissioners first. They’re only allowed in certain circumstances:

Annual, if you are paying in equal instalments by direct debit
Quarterly, if the amount of VAT you owe in a year is between €3,001 and €14,400
Bi-annual, if the amount of VAT you owe in a year is €3,000 or less

Monthly returns are also available, but you’ll only be allowed to file monthly if you continuously reclaim more VAT than you owe. For example, you might sell goods with a low VAT rate, so the cost of your Import VAT always exceeds the amount of VAT you collect.

Return of Trading Details (RTD)

The Return of Trading Details is a form you’ll have to complete at the end of every year. The RTD is a detailed report on the total purchases and sales you’ve made in the year, broken down by their VAT rate.

Intrastat Thresholds Ireland

Intrastat is a statistical report used by the EU to collect and analyse data on the movement of goods between EU Member States. The threshold for filing an Intrastat report in Ireland is €750,000 in arrivals and dispatches.

Intrastat reports are really different to VAT returns. They’re transactional, reported by SKU and they require so much extra data - like weight, commodity codes and net sales value. Don’t stress about getting them done. Just get us to do them for you.

Intrastat Support

VAT Invoices Ireland

Unless you’re registered for One Stop Shop then you’ll have to issue a VAT invoice when you sell goods to Irish customers (unless you’re in Construction, in which case special rules apply).

In general, Irish invoices follow the EU VAT Directive structure. Some of the things they need to include are:

The date (if the transaction date is different to the date the invoice was issued, include that too)

A unique invoice number (they need to be issued in order)

Your VAT number

The full address of both you and your customer

A full description of the goods or services

The quantity and unit price, if they apply

Details of any discounts you may have applied

The net taxable value, and the gross amount of the invoice

The VAT rate you applied and the amount of VAT

If you’re issuing invoices in a currency that’s not the Euro, you’ll also have to show the amounts on the invoice in Euros. To make sure you have the correct exchange rate, use the selling rate recorded by the Central Bank of Ireland at the time you issue the invoice.

Depending on the kind of transaction VAT invoices often require additional information or notation. For a complete list of invoice requirements, see the Revenue Commissioners.

Irish VAT Refunds

If you buy something from an Irish supplier, or import goods into Ireland, you’ll be charged input VAT. You can claim input VAT back on your Irish VAT return. When you have more input VAT than output VAT, the difference is automatically refunded to you. If you’d rather carry it forward as credit, you can do so, if you file your returns digitally.

Refunds when you’re not VAT registered in Ireland

If you’re not registered for VAT in Ireland, you can still get a VAT refund. How you do it depends on whether you’re based in the EU or not.

Businesses based in the EU can use their national tax authority’s online portal to use the EU Refund Directive. Once the claim has been processed, the Revenue Commissioners will refund you the money.

If you’re not based in the EU, you’ll need to use the 13th Directive.

13th Directive VAT Refunds in Ireland

To use the 13th Directive in Ireland, the country where your business is established must have a reciprocity agreement with Ireland. Ireland doesn't have a specific list of where reciprocity applies. If you’d like a refund in Ireland, we can check this for you.

VAT refunds for non-EU companies are admin-intensive and can take a long time. If you’d like a refund but don’t want to spend time chasing it, we can handle it for you.

Get your refund started

Ireland VAT FAQs

How do I get an EORI number?

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

How do I get an EORI number

What’s the cost of an EORI number?

EORI number processing time:

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

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What is the VAT rate in Ireland?

Ireland has three VAT rates:

Standard: 23%
Reduced: 1: 13.5%
Reduced 2: 9%
Super Reduced: 4.8%

Do I need a fiscal representative in Ireland?

You don’t need a fiscal representative to register for VAT in Ireland.

How long does it take to get a VAT number in Ireland?

On average, it takes 5-7 weeks for the Irish Tax Authority to process a registration and send you your VAT number once they’ve received the paperwork.

How long does it take to get an EORI number in Ireland?

It takes the Irish tax authority an average of 3-5 days to process an EORI application once they’ve received the documents.

When do I need to register for VAT in Ireland?

If your business isn’t based in Ireland, you’ll need to register for VAT in Ireland before you make a taxable transaction in the country. That means you need to be registered before your first sale or before you store your goods in Ireland

Learn more about VAT

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Customer Reviews

Monika Milcarz, GB

We are using the SimplyVAT service for our EU VAT returns

We are using the Simply Vat service for ages. They never let us down. Very reliable and responsible company with great customer managers. Highly recommended.

We are using the SimplyVAT service for ages. They never let us down. Very reliable and responsible company with great customer managers. Highly recommended.

Vincent, Switzerland

A very professional firm

A very professional firm that has taken the pain away from our monthly EU VAT filings. I can only vouch for their high level of service

A very professional firm that has taken the pain away from our monthly EU VAT filings. I can only vouch for their high level of service and quick response time to our various questions. What a difference from our previous provider (VatGlobal). Do not hesitate to use them.

James Hole, Portugal

Making life simpler

The world of EU VAT registration is fraught with complexity and unseen hurdles. SimplyVAT navigated all of this for us

The world of EU VAT registration is fraught with complexity and unseen hurdles. SimplyVAT navigated all of this for us efficiently and effectively, indluding extracting refunds!
Communication was excellent!

Naja Hendriksen, GB

Brilliant support!

I love being creative and sharing my work with the world, but taxes does my head in, and EU VAT even more so! However, with the help from everyone at SimplyVAT -

I love being creative and sharing my work with the world, but taxes does my head in, and EU VAT even more so! However, with the help from everyone at SimplyVAT - from the initial client call, to signing up, to registering with the EU for VAT - I've had excellent support.

Especially the calls I have had with Tamara and Debbie have been priceless, they walked me through my VAT return step-by-step, using language I could understand (translating TAX-lingo whenever needed).

With their guidance and reassurance I feel confident my business will run smoothly, with all EU VAT requirements met. Can't recommend SimplyVAT enough

SimplyVAT customer

“SimplyVAT expertly guided us through VAT complexities for importing to the UK from Ireland.”

We have worked with Simply VAT for around 4 years and couldn't speak more highly of them. They have guided us through Brexit and its implications

We have worked with Simply VAT for around 4 years and couldn't speak more highly of them. They have guided us through Brexit and its implications of importing to the UK from Ireland.

Michael

“Their tailored advice streamlined our VAT processes significantly.”

SimplyVAT provided exceptional service from day one. Their team took the time to understand our business needs and offered tailored advice

SimplyVAT provided exceptional service from day one. Their team took the time to understand our business needs and offered tailored advice that streamlined our VAT processes. Communication was always prompt, and their support made a complex task feel straightforward.

Emma

“SimplyVAT’s expertise helped us expand confidently into new markets.”

As a small business looking to expand internationally, we were overwhelmed by VAT regulations. SimplyVAT’s team guided us through every step

As a small business looking to expand internationally, we were overwhelmed by VAT regulations. SimplyVAT’s team guided us through every step with confidence and professionalism. Their expertise gave us the assurance to enter new markets without worrying about compliance issues.

James

“SimplyVAT’s responsive team kept our VAT filings on schedule.”

Working with SimplyVAT has been a game-changer for our business. Their team is incredibly responsive, ensuring all our VAT filings are submitted on time without any hassle.

Working with SimplyVAT has been a game-changer for our business. Their team is incredibly responsive, ensuring all our VAT filings are submitted on time without any hassle. They’ve taken a huge weight off our shoulders, allowing us to focus on growth.

Sarah

“Their clear guidance turned VAT complexity into a manageable task.”

I was dreading dealing with VAT for our growing e-commerce business, but SimplyVAT made it so much easier. T

I was dreading dealing with VAT for our growing e-commerce business, but SimplyVAT made it so much easier. Their team provided clear, step-by-step guidance and was always available to clarify doubts. It’s rare to find a service that combines expertise with such approachable support.

Mark

“SimplyVAT’s proactive support saved us hours on VAT compliance.”

SimplyVAT has been a fantastic partner for our business. Their team is always proactive, answering questions before we even ask them, and their expertise

SimplyVAT has been a fantastic partner for our business. Their team is always proactive, answering questions before we even ask them, and their expertise has saved us countless hours on VAT compliance. Highly recommend their services to any business looking to simplify their tax processes.

SimplyVAT customer

“SimplyVAT’s platform made VAT compliance simple and stress-free.”

Really smooth process from start to finish. I represent a Kiwi company entering the EU market and looked around at options for helping sort VAT.

Really smooth process from start to finish. I represent a Kiwi company entering the EU market and looked around at options for helping sort VAT. SimplyVAT were excellent right from the start - making what would have been a very complicated process simple and clear. Clear communication and a nice backend portal made the process run smoothly.

Ajay

“Liza and Sonja delivered flawless VAT compliance support.”

Flawless service, by SimplyVAT have had excellent service first by Liza and then Sonja. Both have been amazing

Flawless service, by SimplyVAT have had excellent service first by Liza and then Sonja. Both have been amazing

Christoffer

“SimplyVAT quickly understood our needs for seamless e-commerce VAT solutions.”

Amazing experience! This is a game changer for those in the E-commerce space etc. They quickly understand your needs and finds the best approach.

Full Review: Amazing experience! This is a game changer for those in the E-commerce space etc. They quickly understand your needs and finds the best approach. Would highly recommend

David

“Vittoria’s exceptional care ensures our VAT filings are always on track.”

We have been working with Simply VAT for years now. We always get a great service from them and Vittoria always looks after our account really well.

We have been working with Simply VAT for years now. We always get a great service from them and Vittoria always looks after our account really well.

Anthony

“Vittoria’s thorough communication restored our faith in SimplyVAT’s service.”

Our account manager, Vittoria, provides a consistently high level of communication and service, which. She is very quick at replying and is very thorough in her responses as well.

Our account manager, Vittoria, provides a consistently high level of communication and service, which. She is very quick at replying and is very thorough in her responses as well. Our previous account manager wasn't great and we were considering leaving SimplyVAT, but to her credit, Vittoria came in and restored our faith in the company. Thanks again 🙂

Naja

“SimplyVAT translated complex EU VAT lingo into clear guidance.”

I love being creative and sharing my work with the world, but taxes does my head in, and EU VAT even more so! However, with the help from everyone at SimplyVAT

I love being creative and sharing my work with the world, but taxes does my head in, and EU VAT even more so! However, with the help from everyone at SimplyVAT - from the initial client call, to signing up, to registering with the EU for VAT - I've had excellent support. Especially the calls I have had with Tamara and Debbie have been priceless, they walked me through my VAT return step-by-step, using language I could understand (translating TAX-lingo whenever needed). With their guidance and reassurance I feel confident my business will run smoothly, with all EU VAT requirements met. Can't recommend SimplyVAT enough.

SimplyVAT customer

“SimplyVAT simplified VAT registrations in two EU countries.”

Great team at SimpleVAT who have helped us get sales tax registrations in two EU countries, and our EORI number application. A very tricky process,

Great team at SimpleVAT who have helped us get sales tax registrations in two EU countries, and our EORI number application. A very tricky process, but SimplyVAT have held our hands to make it as smooth as possible.

SimplyVAT customer

“SimplyVAT recovered overpaid VAT from multiple European tax authorities.”

Excellent qualified service! SimplyVAT has helped us enormously and successfully in recovering the overpaid VAT from various European tax authorities.

Excellent qualified service! SimplyVAT has helped us enormously and successfully in recovering the overpaid VAT from various European tax authorities. Communication from start to finish was excellent and we could not have trusted this to any other company.