VAT Atlas · entry № 14 · current as of April 2026
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Ireland
Member of EU · Euro · code IEStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Ireland.
Standard rate
23%
Reduced 13.5% restaurants, hotels, energy, construction
Reduced 9% newspapers, e-publications, sports facilities
Zero-rated 0% food, children’s clothing, books, exports
Threshold 80 000 EUR €80,000 goods / €40,000 services
Filing Bimonthly
§ Invoicing rules what you need to know
Tax authority Office of the Revenue Commissioners (Revenue)
Invoice language English
Reverse charge Reverse charge applies to intra-EU B2B services, construction services (RCT — Relevant Contracts Tax), and supplies of scrap metal and gas/electricity.
Digital services B2C digital services to Irish consumers are taxed at 23%. Non-EU suppliers must register via the OSS scheme. Ireland is home to many tech companies using the OSS.
Penalties Late VAT filing incurs interest at 0.0274% per day (approximately 10% per annum) on outstanding amounts. Surcharges may apply for repeated late filing.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers must be shown
- Invoice must be issued within 15 days of the end of the month of supply
- VAT-exclusive amount and VAT amount must be separately shown
- Invoices must be stored for 6 years
Frequently Asked Questions
What is the standard VAT rate in Ireland?
The standard VAT rate in Ireland is 23%.
What are the reduced VAT rates in Ireland?
13.5% (Reduced): applies to restaurants, hotels, energy, construction. 9% (Reduced): applies to newspapers, e-publications, sports facilities.
What is the VAT registration threshold in Ireland?
The VAT registration threshold in Ireland is 80 000 EUR. €80,000 goods / €40,000 services
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