Note 01Route summary
We register your business for VAT with Revenue, whether you need a domestic-only number for Irish supplies or an intra-EU number to trade across the single market.
Ref VR-85000, typed for the wall
Company formation & business setupFor employers
VAT registration
Domestic or intra-EU VAT registration with Revenue, structured, evidenced and approved.
0%
Standard rate
ROS
eRegistration
EU
Intra-EU / VIES
0 to 4 wks
Typical
Folder 01. Route file, VAT registration
EUR 0 / EUR 42,500
Indicative VAT registration thresholds from 2025, EUR 85,000 turnover for goods and EUR 42,500 for services, raised from the earlier EUR 80,000 and EUR 40,000. Businesses below these levels can still register electively.
Two thresholds, know yours
Registration becomes obligatory at roughly EUR 42,500 turnover for services and EUR 85,000 for goods, up from EUR 40,000 and EUR 80,000.
What we'll do for you
Domestic or intra-EU VAT registration with Revenue, structured, evidenced and approved.
Ledger · VAT registration
Entry 01 · registered
Assess
We confirm whether you are obliged to register or should register electively, and which VAT basis, invoice or cash receipts, suits your cash flow.
Entry 02 · registered
Prepare
We build the evidence-of-trade pack Revenue expects: contracts, invoices, lease or business plan, and complete the registration form.
Entry 03 · registered
Submit
We file the registration through ROS eRegistration under the correct domestic-only or intra-EU option.
Entry 04 · registered
Respond
We handle Revenue verification queries directly, supplying supporting documents before they delay the case.
Entry 05 · registered
Confirm
You receive your VAT number, your return frequency and a clear schedule for your first filing.
Balance · fee scoped to your situation
Price on request
We confirm a fixed fee before any work begins. The €70 Book Consultation cost is separate.
0to0
weeks to a decision
Plaque 01 The wait
Typically 2 to 4 weeks. A well-evidenced application clears faster, while thin applications, especially for new companies with non-resident directors, attract a Revenue questionnaire that adds weeks.
30231580
Standard rate23%
Reduced rate13.5%
Second reduced rate9%
Zero rate0%
stubs, in the vitrine
13.5%
01 Reduced9%
02 Second23%
03 Standard85,000EUR / EUR 42,5
Intra-EU needs evidence
05 watchExpect a Revenue questionnaire
06 tipDomestic versus intra-EU VAT registration
| Criteria | Domestic VAT | Intra-EU (VIES) |
|---|---|---|
| Charge Irish VAT on sales | Yes | Yes |
| Reclaim VAT on purchases | Yes | Yes |
| VIES recapitulative statements | No | Yes |
| EU cross-border trade | No | Yes |
| Threshold to register | EUR 85,000 goods / EUR 42,500 services | Register before trading |
Prepare application and evidence of trade
1wk
Submit VAT registration via ROS
1wk
Revenue review and possible queries
3wk
VAT number issued
1wk
0 wk
0 wk
0 wk
0 wk
0weeks
Assess
Prepare
Submit
Respond
Confirm
Company or business tax registration numberClear description of the goods or services suppliedEvidence of trading in or with Ireland, such as contracts or invoicesEstimated annual turnover split by goods and servicesDetails of any EU trade, if intra-EU registration is neededBusiness bank account detailsProof of a physical or business presence, such as a leaseDetails of directors, including any non-resident directors
Q01Do I have to register for VAT?
Registration is obligatory once your turnover exceeds the relevant threshold, indicatively EUR 85,000 for goods and EUR 42,500 for services from 2025. Below those levels you can still register electively, which we often recommend to reclaim VAT on setup costs.
Q02What is the difference between domestic and intra-EU registration?
A domestic-only number lets you charge and reclaim Irish VAT. An intra-EU number additionally lets you trade goods and services with other EU businesses under VIES rules, and Revenue requires evidence of that cross-border trade before granting it.
Q03How long does registration take?
Typically 2 to 4 weeks. A well-evidenced application clears faster, while thin applications, especially for new companies with non-resident directors, attract a Revenue questionnaire that adds weeks.
Q04What is the standard VAT rate in Ireland?
The standard rate is 23 percent, with reduced rates of 13.5 percent and 9 percent and a zero rate for certain goods. We map the correct rate to each of your supplies.
Q05Can I reclaim VAT before I start trading?
Yes. An elective registration lets you recover VAT on qualifying pre-trading and setup costs, which frequently covers the cost of registering in year one.
OfficialEUR 42,500 services
VAT registration, Revenue hub
Check who must register, the current thresholds and how domestic-only and intra-EU registrations differ.
revenue.ie
PortalFree
ROS, apply for VAT online
Submit the VAT registration through eRegistration and later file your periodic VAT returns.
ros.ie
Do first
Registering for tax as a business
See where VAT sits in the sequence of registrations for a new Irish business.
revenue.ie
Tool
Revenue online services
Access the VAT return filing, payment and correspondence channels once registered.
revenue.ie
Guide
Starting a business in Ireland
Citizens Information overview of tax and VAT obligations when you set up in Ireland.
citizensinformation.ie
Note 02Booking note
Yes. An elective registration lets you recover VAT on qualifying pre-trading and setup costs, which frequently covers the cost of registering in year one.
Ref VW-BOOK, typed for the wall
Figures on this page are indicative and depend on your circumstances and current DETE and ISD rules.