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1. What Is VAT?

Value-Added Tax (VAT) is a consumption tax placed on goods and services at each stage of the supply chain where value is added, from initial production to the point of sale.

VAT is charged on most goods and services sold in Ireland
Businesses collect VAT on behalf of Revenue
Regular filing and payment is required
2. VAT Registration Thresholds

You must register for VAT if your annual turnover exceeds:

Services: €42,500

Annual turnover threshold for service-based businesses (from 1 Jan 2025)

Goods: €85,000

Annual turnover threshold for goods-based businesses (from 1 Jan 2025)

If you're likely to exceed your threshold in the current or previous calendar year, register.

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