The rate
The standard rate in Ireland is 23%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Who must register
Registration is compulsory above €42,500 for services or €85,000 for goods in any 12 months (from 2025).
How to register
Register through Revenue Online Service (ROS), either yourself or through a tax agent. Sole traders, trusts and partnerships use form TR1; limited companies use form TR2. Paper forms are generally returned with a request to apply online, except non-resident businesses, which send TR1(FT) or TR2(FT) to Business Taxes Registrations, P.O. Box 1, Wexford.
Registration takes effect on the date written on the form and can be backdated in some cases by agreement with the Revenue office. A new business that has not yet made taxable supplies can register to recover VAT on start-up costs. Traders below the thresholds may register voluntarily.
After registration, returns and payments must be made electronically.
Filing and paying
Registered and filed with Revenue Commissioners.
Most traders file bi-monthly VAT3 returns on ROS, due the 19th of the month after the period (23rd when filing and paying online).