The 23% standard rate of VAT in Ireland, who must register with Revenue Commissioners, what a VAT invoice must show, and when returns and payments are due.
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Updated for 2026
Last reviewed September 2026
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 becomes compulsory once taxable turnover passes the threshold Revenue Commissioners sets, measured over a rolling period. Below it, registration is usually voluntary, which makes sense if your customers are registered businesses that can reclaim what you charge.
Registration is compulsory above €42,500 for services or €85,000 for goods in any 12 months (from 2025).
How to register
Register with Revenue Commissioners on Revenue Online Service (ROS) and myAccount using your VAT number. Once registered you receive a VAT registration number or certificate, and from that date you must charge VAT on taxable sales, issue compliant invoices and file returns even when nothing is due.
Charging VAT on an invoice
Show the net amount, the VAT rate, the VAT amount and the gross total, with your registration number in the header. Prices quoted to consumers should include VAT; prices quoted to businesses usually exclude it and say so. The Ireland calculator adds or removes VAT and shows the arithmetic.
The supplier's VAT number and, for EU business customers, the customer's VAT number and the reverse-charge note.
Filing and paying
Returns are periodic, most often monthly or quarterly, and report the VAT you charged less the VAT you paid on purchases. The difference is paid to Revenue Commissioners by the return deadline; a repayment is claimed when purchases exceed sales.
Most traders file bi-monthly VAT3 returns on ROS, due the 19th of the month after the period (23rd when filing and paying online).
Penalties for getting it wrong
Late registration, late returns and late payment each attract penalties and interest with Revenue Commissioners. Charging VAT while unregistered is an offence in most countries. If you missed the threshold, register now and declare the back period.
Questions people ask
How do I add VAT to a price?
Multiply the net price by 1.23. A €100 sale at 23% carries €23 of VAT and totals €123.
How do I remove VAT from a total?
Divide the gross by 1.23 to get the net, then subtract to find the tax. Dividing, not taking a percentage off, is the step people get wrong.
Should I register voluntarily?
If most of your customers are registered businesses, yes: they reclaim what you charge and you reclaim what you pay. If your customers are consumers, registration raises your prices by the tax rate or cuts your margin.
What if I am not registered?
Do not charge VAT and do not show a VAT line. State on the invoice that no VAT was charged. The generator prints that line when the toggle is off.
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Revenue Commissioners before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Revenue Commissioners.
🇮🇪 Ireland
Tools for Ireland
Invoices, quotations, purchase orders, credit notes and waybills in EUR, with VAT and the VAT number on the document. Plus a VAT calculator and a salary tax calculator. Everything runs in your browser and nothing is uploaded.