Ireland
Vat Registration Threshold Domestic Businesses €85,000 for goods; €42,500 for services.
Vat Registration Threshold Non Eu Sellers No threshold; immediate registration required.
Standard Vat Rate 23%
Reduced Vat Rates 13.5%, 9%, 4.8%, 0%
Distance Selling Threshold Pre July 2021 € 35.000
Post July 2021 Oss Rules OSS applicable; €10,000 EU-wide threshold.
Exemptions And Special Schemes Special schemes for small businesses.
Compliance Requirements Bi-monthly VAT returns.