Market Trader & Craft Seller

From farmers market to craft fair — your Irish tax guide for market trading.

Allowable Expenses

• Pitch & Stall Fees — Weekly or event-based pitch rental fees at markets, fairs, and farmers markets.
• Cost of Goods Sold — Raw materials, wholesale stock, or craft materials purchased to sell.
• Display & Equipment — Market stall, display shelving, tablecloths, and signage.
• Vehicle & Travel Costs — Mileage at Revenue's approved rate and parking to attend markets.
• Packaging — Bags, boxes, tissue paper, and branded packaging for sold items.
• Card Machine Fees — SumUp, iZettle (Zettle), or Square transaction fees on card payments.

Tax Tips

• Keep a daily sales record — Revenue expects cash-based businesses to have contemporaneous records of all transactions.
• Irish VAT on craft goods varies — most goods sold at craft fairs are standard-rated at 23%, though food items may qualify for reduced rates.
• If selling on Etsy or other platforms as well as at markets, combine all income on your Form 11 under one trading activity.
• Revenue's Markets Trader guide is a useful resource — check Revenue.ie for specific guidance on your sector.

Frequently Asked Questions

Do I need to keep cash sales records in Ireland?

Yes. Revenue expects contemporaneous records of all cash transactions. A daily cash record — written or digital — showing income and expenses is essential for any cash-based business.

What is the self-assessment threshold in Ireland for market traders?

If your non-PAYE income exceeds €5,000, you are generally required to register for self-assessment and file a Form 11. Below this, you may declare the income via a simpler Form 12.

Are market pitch fees deductible?

Yes. Weekly or event-based pitch rental fees, market licence fees, and stall hire costs are all fully deductible business expenses on your Irish tax return.

Do I need to register for VAT as a market trader in Ireland?

Yes, once your total taxable turnover (from markets, online sales, and any other trading) exceeds the threshold — €75,000 for goods, €37,500 for services. Food items may attract zero or reduced rates, while most craft goods are standard-rated at 23%. Register before you exceed the threshold.