How VAT works in Ireland
Ireland charges VAT at 23% standard, with reduced rates of 13.5% and 9% (tourism and hospitality), a 4.8% livestock rate, and a zero rate on most food, children's clothing, and books. Revenue administers Irish VAT.
VAT rates
| Type | Rate | Applies to |
|---|---|---|
| standard | 23% | Most goods and services |
| reduced | 13.5% | Fuel, building services |
| reduced | 9% | Tourism, hospitality |
| super reduced | 4.8% | Livestock |
| zero | 0% | Most food, children's clothes, books |
Do I need to register for VAT in Ireland?
Registration threshold: โฌ85,000 annual taxable turnover.
Register for VAT through Revenue Online Service (ROS) when turnover exceeds โฌ85,000 (goods) or โฌ42,500 (services) in any 12-month period.
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Common mistakes
- Mixing up the 13.5% and 9% tourism rates
- Not registering for VIES when supplying B2B in the EU
- Missing bi-monthly VAT3 deadlines
FAQs
What is Ireland's VAT rate?โ
Standard 23%, reduced 13.5% and 9%, super-reduced 4.8%, and 0% on most food and books.