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With the 2025 launch of Amazon.ie, there’s been an increased interest in this growing European market. Ireland has one of Europe’s highest shares of online shoppers, growing digital engagement, and offers compelling customer acquisition opportunities.
Here, we’ll look at what you need to know when registering for VAT in Ireland.
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ToggleDo you need to register for Irish VAT, and what are the thresholds?
Yes, if your business meets the VAT registration thresholds in Ireland. An Irish-incorporated and established business must register for VAT in Ireland under any of these circumstances:
- Meets the relevant thresholds
- Carries out intra-community transactions
- Wishes to reclaim VAT on business transactions
| Entity type | Do VAT thresholds apply? | Irish VAT threshold amounts (if applicable) |
| Irish-established | ✅ Yes | €37,500 (services) for most businesses, €75,000 (goods) |
| Non-Irish (EU/Non-EU) | ❌ No | Must register immediately upon storing goods |
Which documents do you need to get started with VAT registration in Ireland?
The tax office will want to see:
- The Companies Registration Office number
- The main business or activity
- Directors‘ names and addresses
- Shareholder details
- VAT/PREM date of registration
- Business bank account details
- Completed TR1 or TR2 form, depending on your business structure
- Proof of identity, such as a passport or national ID card
- Proof of address, such as utility bills, bank statements, or lease agreements
- Proof of business address and telephone number
- Details of your business activities, including a description of the goods or services you provide
- Certificate of Incorporation and Articles of Association
- Contracts or invoices to show that you’re conducting business activities in Ireland. If you have not yet begun selling in Ireland, provide any proof of business-to-business sales within the EU
- The date of registration for VAT/PREM
- If you’re trading on Amazon, the tax authority will want certain platform evidence in the form of screenshots (FBA enabled, storefront and Seller Central for Amazon IE)
Which application form do you use to register for tax in Ireland?
Depending on your business structure and residency status, you’ll need one of these application forms:
| Residency status | Form | Entity type |
| Resident | TR1 | Individuals, Partnerships, Trusts, Unincorporated Bodies |
| Resident | TR2 | Companies |
| Non-resident | TR1 (FT) | Individuals, Partnerships, Trusts, Unincorporated Bodies |
| Non-resident | TR2 (FT) | Companies |
The form you complete must be submitted online through the ROA (Revenue Online Service).
Which status do you choose: Domestic only or Intra-EU?
Applicants for Irish VAT registration must specify whether they wish to apply for ‘Domestic only’ or ‘Intra-EU’ status:
- Choose ‘Domestic-only’ if you’re not undertaking any Intra-EU trade
- Choose ‘Intra-EU’ for Intra-Community acquisitions if you wish to trade with businesses also based in the EU (e.g. you sell to Ireland from the Netherlands). You’ll then be automatically registered for VIES (VAT Information Exchange System) reporting.
What does ‘Intra-EU’ mean?
In simple terms, Intra-EU trade refers to the trade of goods and services between businesses located in different countries within the EU. This means that goods can be moved freely without customs duties or import taxes.
Intra-EU trade rules do not apply if you are UK-based and want to send goods from the UK into the EU – but a UK business sending goods across the border from within the EU would benefit from free movement.
Since Brexit, the UK is no longer part of the EU, so trade between the UK and EU member states is considered international rather than intra-EU trade.
Applying for ‘Intra-EU’ status?
You must provide extra details on your application forms, including transport arrangements,
supply and acquisition information, and due diligence measures for verifying the credibility of customers and suppliers.
⌛How long does it take to get a VAT number in Ireland?
In Ireland, it takes 3-6 weeks to get a VAT number, and around 3 days to get an EORI number in non-busy periods. What are the Ireland VAT rates, and registration, filing and repayment timelines?
| VAT | EORI | |
| How long does it take? | 3-6 weeks | approx. 3 days |
| Number format | 8 characters: 1234567X 9 characters: 1X23456X or 1234567XX | IE1234567 |
| How often do you need to file? | Every 2 months (Exceptions can apply depending on your annual VAT liability – less than €3,000 can file every 6 months; €3,001-14,400 can file every 4 months) You could incur penalties for late or non-filing. | |
| When do you get repayments? | Repayments issued by the Revenue Commissioners within 10 days after the submission of your VAT return | |
| Filing and payment deadline due | Bi-monthly returns: 23rd day of the month following the end of the VAT period (e.g. 23 March for the January-February period) Annual: 23rd day of the month following the end of the accounting period Quarterly: 23rd day of the month following the end of the quarter Monthly (for larger businesses with higher VAT liabilities): 23rd day of the following month If not filing online, the deadline is the 17th of the month. See Ireland’s official guidance for how often you need to pay | |
| Rates | Standard rate: 23 % (e.g. for solicitor services, furniture, batteries, motor vehicles, consultancy services) and tyres. Reduced rate: 13.5% (e.g. for catering supplies, coffee, hotel accommodations, admissions for recreational activities, amusement services, select printed materials, and more) Second reduced rate: 9% (only for certain goods and services, including periodicals and certain e-periodicals; excluding the provision, by a person other than a non-profit making organisation, of facilities for taking part in sport) Zero rate: 0% for certain goods and services, including exports and intra-community supplies of goods to VAT-registered persons in EU Member States; certain food and drink, medicines, sanitary products, books, e-books, audiobooks, newspapers; animal feed, fertilisers, seeds, food production plants, solar panel installations; clothing and footwear for children under 11. This also applies to supplies to VAT-registered persons under the zero-rating scheme for qualifying businesses. See Ireland’s full list of VAT rates |
When and how to make the VAT payments
Both the submission and payment processes are completed online through the ROS (Revenue Online Service).
- When: VAT return payments are due at the time of filing the VAT3
- How: Bank transfer via ROS or Direct debit (if pre-authorised with Revenue)
The 3 documents submitted when you register for VAT in Ireland with AVASK
1. VAT3 form
This form summarises:
- T1: Output VAT (on sales)
- T2: Input VAT (on purchases)
- T3: VAT payable
- T4 : VAT refundable
- ES (European sales of goods or services)
2. VIES statement
You must provide this if you’re trading with other EU businesses. Every VAT-registered supplier of goods or services within the EU must submit a periodic VIES statement to the Revenue authorities.
What is VIES?
VIES stands for VAT Information Exchange System.
It’s an EU-wide system that allows tax authorities to monitor and verify cross-border VAT transactions within the EU.
A VIES statement is a report submitted by VAT-registered businesses in Ireland (and other EU countries) that outlines intra-EU supplies of goods and services to VAT-registered customers in other EU member states.
3. Intrastat return
This is required if EU trade exceeds certain thresholds:
- Every threshold (effective 1 January 2025)
- Arrivals (Intra-Community Imports): €750,000
- Dispatches (Intra-Community Exports): €750,000
Why expand into Ireland?
Expanding into Ireland offers a strategic advantage for businesses looking to grow within the EU, and understanding VAT registration is a key step in this process. Ireland offers a transparent, efficient VAT system supporting local and international business operations.
With low barriers to entry and access to the broader EU market, it’s an ideal launchpad for expansion.
🍀FREE VAT registration in Ireland and up to €1,600 back when you sign up for Irish VAT with AVASK*
For a limited time, Amazon is offering FREE VAT registration in Ireland* and two years’ worth of VAT filings to help you grow your business on Amazon.ie. They will reimburse up to €1,600 if you register your Irish VAT number between now and December 2025.
To make the process even smoother, upload the new Irish VAT number to your Seller Central account, and have at least one invoice as proof of business conducted in Ireland.
Don’t miss out! Book a consultation with us today to learn more.
FREE VAT registration in Ireland from Amazon offer: the small print
• Eligibility: Open to FBA sellers wanting to sell on Amazon.ie and who do not yet have Irish VAT. Once they obtain VAT, they must upload it in Seller Central and enable inventory storage in Ireland.
• How the incentive works: No sign-up required. After registering with a Tax Provider and uploading the VAT ID, sellers get a refund for VAT registration, two years of filings, and fiscal representation (if applicable).
• Reimbursement Tracking: Credited as “Miscellaneous Adjustment” in the Amazon Seller Account under Seller Central > Reports > Fulfillment by Amazon > Payments > Reimbursements.
• How long does this promotion last? It runs from Jan 2025 to Dec 2025. Amazon may terminate it at any time.
• Pan-EU & Ireland: Ireland is part of Pan-EU. If sellers disable Irish inventory storage within 12 months, Amazon may charge them up to €1,900 for tax services or deduct it from future payments.
• VAT responsibilities: Sellers are responsible for VAT compliance. Refunds cover only specified tax services, excluding additional costs (e.g., notarization, courier fees). Non-payment of the tax provider may lead to Amazon withholding the VAT benefit.
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