VAT registration in Ireland: thresholds and process
Updated: July 2026
You must register for VAT in Ireland once your turnover in any rolling 12-month period goes over €85,000 for goods or €42,500 for services. The test is a rolling one, not a calendar year, so a strong six months can pull you over the line in the middle of summer. Before you apply, it helps to know what VAT will do to your prices; our Irish VAT calculator shows the gross figure your customers would pay at any rate.
The thresholds in practice
The thresholds apply to your expected turnover in any continuous 12 months, looking forward as well as back. A mixed business supplying both goods and services generally takes the goods threshold if 90% or more of turnover is from goods, and the services threshold otherwise. Distance sellers and businesses with no Irish establishment have different rules, and traders buying from other EU countries face a separate €41,000 acquisitions threshold.
Voluntary registration
You can register below the thresholds. It makes sense when your customers are VAT-registered businesses that reclaim whatever you charge, or when you have heavy input costs and want the VAT back. It rarely makes sense when you sell to the public and your competitors are unregistered, because registration effectively raises your prices by the VAT rate. Run both scenarios through the numbers before deciding.
How to register
- Sole traders and partnerships apply on Form TR1, companies on Form TR2, in both cases through Revenue's eRegistration service in ROS or myAccount.
- Since 2019 Ireland operates two-tier VAT registration: you choose domestic-only status or intra-EU status when you apply. Pick intra-EU if you will buy from or sell to other EU countries, because only that tier puts your number on VIES.
- Registration can be backdated only where your expected turnover already exceeded the threshold. Electing voluntarily starts from the VAT period in which you apply.
- Once approved you get a VAT number in the format IE plus 7 digits and one or two letters.
After registration you file VAT3 returns, normally every two months, and an annual Return of Trading Details.
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Common questions
What are the VAT registration thresholds in Ireland?
You must register when turnover in any rolling 12-month period exceeds 85,000 euro for goods or 42,500 euro for services. Both thresholds have applied since 1 January 2025.
Can I register for VAT if I am under the threshold?
Yes. Voluntary registration is allowed and lets you reclaim VAT on your costs. It suits businesses selling to other VAT-registered businesses. If you sell to the public it usually just makes you dearer than unregistered competitors.
How long does VAT registration take in Ireland?
Straightforward domestic-only applications through ROS are often processed within a few weeks. Intra-EU applications get more scrutiny and Revenue may ask for supporting documents showing you trade or intend to trade.