Ireland VAT Registration Guide
Complete guide to registering for VAT in Ireland. Thresholds, documents required, ROS application process, and timeline. Updated for 2026.
VAT Registration Thresholds
You must register for VAT when your turnover exceeds these limits in any continuous 12-month period.
Supply of Goods
Includes all taxable supplies of goods — measured over any 12-month period
Supply of Services
Includes all taxable supplies of services — measured over any 12-month period
Intra-EU Acquisitions
Goods acquired from other EU member states — measured over calendar year
Distance Selling (into Ireland)
Replaced old €35,000 Irish threshold since July 2021 (OSS) — measured over eu-wide threshold
Voluntary Registration
Beneficial for B2B exporters to recover input VAT — measured over any time
How to Register for VAT — 6 Steps
Complete process from eligibility check to receiving your IE VAT number.
Determine If You Must Register
Check if your turnover has exceeded or is likely to exceed the thresholds above. If you only make exempt supplies (financial services, medical, education), you cannot register. Mixed supplies require partial exemption calculation.
Gather Required Documents
Tax registration number (PPS for sole traders, company CRO number), proof of trading activity, bank account details, details of business activity (NACE code), expected turnover estimates, and identity verification documents.
Register via ROS (Revenue Online Service)
Go to ros.ie → 'Manage Tax Registrations' → 'Add New Registration' → select 'VAT'. Complete the TR1 (sole trader) or TR2 (company) form online. Sole traders can also use MyAccount.
Select Your Accounting Basis
Choose invoice basis (default — VAT due when invoice issued) or cash receipts basis (VAT due when payment received). Cash basis available if annual turnover ≤ €2 million. Most SMEs choose cash basis.
Choose Filing Frequency
Default is bi-monthly (6 returns/year). Monthly filing available for businesses expecting regular refunds (exporters). Annual filing available for turnover < €250,000. Revenue may assign a different frequency.
Receive Your VAT Number
Revenue processes registrations within 3–5 working days. You'll receive an IE VAT number (format: IE1234567X or IE1234567XX). Verify it on the EU VIES system. Start charging VAT from the effective date.
Documents Required by Entity Type
Sole Trader
- PPS Number
- Proof of identity (passport/driving licence)
- Proof of address
- Bank account details
- Evidence of trading (invoices, contracts, website)
Limited Company
- Company CRO number
- Company constitution / Memorandum & Articles
- Director PPS numbers & ID
- Registered office address
- Bank account in company name
- Business plan / evidence of trading
Non-Resident
- Tax reference from home country
- Proof of identity
- Irish fiscal representative details (if required)
- Evidence of taxable supplies in Ireland
- Bank account details (Irish or EU IBAN)