What is the VAT registration threshold in Ireland for 2024?

Ireland has two VAT registration thresholds: - Goods: €80,000 in turnover in any 12-month period - Services: €40,000 in turnover in any 12-month period You must register for VAT if your turnover exceeds (or is likely to exceed) these thresholds. Register within 30 days of exceeding the threshold via Revenue's eRegistration service. You can also register voluntarily below the threshold — useful if you supply VAT-registered businesses and want to reclaim VAT on your purchases. Once registered, you must charge VAT at the applicable Irish rate: - Standard rate: 23% - Reduced rate: 13.5% (construction, tourism, fuel) - Second reduced rate: 9% (media, food and drink in some cases) - Zero rate: 0% (most food, children's clothing, books) File VAT returns bi-monthly (every 2 months) via ROS.

  • Services threshold: €40,000 (lower than goods threshold)
  • Goods threshold: €80,000
  • Register within 30 days of exceeding the threshold
  • Standard VAT rate: 23%; reduced: 13.5%; 9% for certain hospitality/media
  • File bi-monthly VAT returns via ROS (Revenue Online Service)

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