Ireland – Increase in VAT rate applicable to the hotel sector
8 August 2023
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Whether you’re a European or non-European company, establishing certain activities in Ireland may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Ireland.
If you deal with companies in Ireland, you may be able to claim a Irish VAT refund.
In this VAT guide, we have brought together the specific features of the Irish regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.
With EASYTAX, be 100% VAT compliant, always.
Basic information |
|
|---|---|
| EU membership | 1973 |
| ISO code | IE |
| VAT introduced in Ireland | 1972 |
| VAT name in Ireland | Value-added tax (VAT) |
| VAT ID format in Ireland | IE9S99999L / IE9999999WI |
| Territories with special status in Ireland | n/a |
VAT rates in Ireland |
|
| Standard VAT rate | 23 % |
| Reduced VAT rate (1) | 13.50 % |
| Reduced VAT rate (2) | 9 % |
| Super reduced VAT rate | 4,80 % |
| VAT parking rate | 13,50 % |
| Zero VAT rate | yes |
Thresholds triggering VAT reporting obligations in Ireland |
|
|---|---|
| Intrastat threshold at introduction | 500 000 EUR |
| Intrastat threshold on dispatch | 635 000 EUR |
| Distance selling threshold | As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales. |
Reporting frequency in Ireland |
|---|
| Intrastat return | monthly depending on threshold |
|---|---|
| EC Sales List (ESL) return | monthly according to threshold/conditions, quarterly depending on threshold/conditions |
| VAT returns | every 2 months, quarterly , one-off/other (quarterly or six-monthly/depending on threshold) |
|---|---|
| Reporting currency | EUR |
VAT-related penalties in Ireland |
|
| Failure to file a VAT return | Penalty of EUR 4,000 per declaration. |
| Late payment of VAT | A late payment interest of 0.0274% per day of delay and a potential fine of 4000 euros per declaration. |
| Failure to report ESL/DEB | A fine of 4000 euros per ESL declaration. |
Useful links on VAT in Ireland |
|
| Tax Administration in Ireland | Tax authorities |
| Ministry of Finance in Ireland | Ministry of Finance |
| Check a VAT number in Ireland | Check a VAT number |
| EU VAT Guide | EU VAT Guide |
|---|
Need VAT assistance in Ireland? Contact us now.
A foreign company carrying out transactions in Ireland subject to Irish VAT, may be required to appoint a tax representative. Established in Ireland, the fiscal representative will fulfill the company’s VAT obligations to the Irish tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.
Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.
To secure your operations, lighten your company’s administrative burden, and control tax risks in Ireland.
Intra-Community and Irish VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.
Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.
Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Ireland, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.
Need a tax representative in Ireland? Contact us now.
The VAT rates currently in force in Ireland are as follows:
Need a tax representative in Ireland? Contact us now.
Do you need a VAT fiscal representative in Ireland? Certain operations may require VAT registration and the filing of VAT returns in Ireland:
To check whether your activities give rise to VAT obligations in Ireland, use our VAT simulator .
Need a VAT tax representative in Ireland? Contact us now.
In Ireland , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
Find out more:
Need a VAT tax representative in Ireland? Contact us now.
You may need a VAT number in Ireland to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.
Irish VAT is named Value-added tax (VAT)and the VAT numbers in Ireland have the following structure: IE9S99999L / IE9999999WI.
The administrations in charge of VAT in Ireland are the following: Tax authorities, Ministry of Finance.
VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Ireland, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
To check if your activities require VAT identification in Ireland, use our VAT simulator or contact us.
Companies with a VAT number in Irelandmust complete and file dVAT decl arations in Ireland detailing all taxable income (sales) and expenses (costs), at regular intervals:every 2 months, quarterly , one-off/other (quarterly or six-monthly/depending on threshold).
Failure to comply with the deadlines imposed by the Irish authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Ireland:
Need VAT assistance in Ireland? Contact us now.
In addition to VAT returns, companies may be required to provide the Irish authorities with Intrastat & EC Sales List returns:
Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.
In principle, a non-resident company in Ireland can recover all or part of the VAT incurred on its expenses.
There are three possible scenarios:
Rely on our VAT recovery services in Europe. Contact us today.
*This information is subject to change without notice.
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