Everything you need to know about VAT registration Ireland including 2025 thresholds, mandatory VAT registration requirements, and step-by-step application process through Revenue Ireland.
Before applying for VAT registration Ireland, ensure your business structure and basic registrations are complete
Important Note
For companies: Complete your Corporation Tax registration first to get your TRN (Tax Registration Number) - you'll need this for VAT registration.
Before applying, confirm whether your business is required to register for VAT or if voluntary registration is beneficial.
You must register for VAT if:
If your turnover is below the thresholds, you can still register voluntarily to:
If your business hasn't started trading but plans to, you can apply for VAT registration by providing evidence of future taxable activities (e.g., business plans, contracts).
To apply for a VAT number, you'll need to provide specific details and supporting documents to demonstrate your business's eligibility.
Select the correct form based on your business structure and residency status. Most registrations are submitted online via the Revenue Online Service (ROS), but paper forms are available for specific cases.
For sole traders, partnerships, or trusts established in Ireland
For limited companies established in Ireland
For non-resident individuals, partnerships, trusts, or unincorporated bodies
For non-resident companies
Specify whether you need "domestic-only" registration (for trading within Ireland or with non-EU countries) or "intra-EU" registration (for trading with EU businesses, requiring additional documentation like EC Sales List reporting details).
Note: Non-residents can submit paper applications to: Business Taxes Registrations, Office of The Revenue Commissioners, P.O. Box 1, Wexford. Online registration via ROS is preferred for faster processing.
Most businesses register for VAT online through ROS for efficiency. Follow these steps:
Visit the ROS website at www.ros.ie and register for a ROS account if you don't have one.
You'll need your PPS number (for sole traders) or TRN (for companies).
Log in to ROS at www.ros.ie and select the TR1 or TR2 form based on your business type.
Attach evidence of trade (e.g., invoices, contracts) and any required identification documents.
For "intra-EU" registration, include details on transportation arrangements, types of supplies, and due diligence for verifying customers/suppliers.
Review your application for accuracy to avoid delays.
Submit the form through ROS. You'll receive a confirmation of submission.
Alternative for Non-Residents: If you cannot use ROS, complete the TR1 (FT) or TR2 (FT) paper form and mail it to the Revenue Commissioners at the Wexford address provided above. Non-Resident VAT Registration Guidance
Once submitted, the Revenue Commissioners will review your application.
After receiving your VAT number, you must comply with ongoing VAT requirements to avoid penalties (e.g., €4,000 for non-compliance).
Note: You can calculate, submit, and pay VAT using digital platforms.
Pay any VAT owed to Revenue on time to avoid penalties.
Note: You can calculate, submit, and pay VAT using digital platforms.
Claim VAT paid on business purchases (e.g., supplies, equipment) if related to taxable sales. Keep valid VAT invoices for deductions.
Note: You can calculate, submit, and pay VAT using digital platforms.
Maintain accurate records of all VAT-related transactions, including invoices and bank statements, for Revenue audits.
Revenue may verify your compliance post-registration. Ensure transparency and accuracy in your VAT affairs.
If your business ceases trading, falls below thresholds, or no longer requires a VAT number, notify Revenue promptly. Cancel VAT Registration
Note that cancellation may result in repaying excess VAT refunds.
Different industries have specific VAT requirements and considerations in Ireland.
Must register for RCT and VAT, special reverse charge provisions apply
Construction VAT guide →To register for VAT in Ireland in 2025, you must complete Form TR1 (sole traders/partnerships) or TR2 (companies) through the Revenue Online Service (ROS). You'll need your Tax Reference Number, business details, turnover estimates, and supporting documentation.
Key steps: Check if you meet the €42,500 (services) or €85,000 (goods) threshold, gather required documents, complete the appropriate form via ROS, and await your VAT number from Revenue Ireland.
Sole traders must use Form TR1 for VAT registration in Ireland. You'll need your PPS number, evidence of trading activity, and projected annual turnover. The process typically takes 10-15 business days through ROS.
Sole trader requirements: Valid PPS number, proof of business activity (invoices/contracts), business bank account details, and confirmation of your service/goods classification for threshold purposes.
The VAT registration threshold for services in Ireland increased to €42,500 from January 1, 2025. This applies to professional services, consultancy, digital services, and other service-based businesses.
Important: You must register for VAT if your annual turnover exceeds this threshold in the current or previous calendar year. Voluntary VAT registration is also available for businesses below the threshold.
Yes, you can apply for your VAT number online through Revenue's ROS (Revenue Online Service) system at ros.ie. This is the fastest method, with processing typically completed within 10-15 business days.
ROS application benefits: Faster processing, immediate confirmation, secure document upload, real-time application tracking, and digital receipts for all submissions to Revenue Ireland.
Mandatory VAT registration in Ireland is required when your annual turnover exceeds €42,500 for services or €85,000 for goods. You must register within 30 days of exceeding these thresholds.
Registration triggers: Reaching annual turnover thresholds, making intra-EU supplies, distance selling above €35,000, or receiving goods from other EU countries for business purposes.
Voluntary VAT registration allows businesses below the mandatory thresholds to register for VAT. This can be beneficial for businesses that purchase significant supplies with VAT, as you can reclaim input VAT.
Benefits of voluntary registration: Reclaim VAT on business purchases, appear more established to clients, easier intra-EU trading, and potential competitive advantages in B2B markets.
Once you receive your VAT number Ireland, let PayVAT handle your VAT calculations, submissions, and payments. Focus on growing your business while we ensure your VAT compliance.