Ireland
VAT Name :
Value Added Tax (VAT) (CBL)
VAT Number Format :
1234567X, 1X23456X, 1234567XX
(8 or 9 characters. Includes one or two alphabetical characters (last, or second and last, or last 2)
VAT Information Offices :
Revenue Commissioners, Dublin City Centre North District, 9-10 Upper O’Connell Street, Dublin 1
RATES
| Rate | Type | Which goods or services |
|---|---|---|
| 21% | Standard | All other taxable goods and services |
| 13.5% | Reduced | Fuel (coal, heating oil, gas); Electricity; Vet fees; Building and building services; Agricultural contracting services; Short-term car hire; Cleaning and maintenance services; Catering and restaurant supplies, including vending machines and take away foods (exc alcoholic and soft drinks in a meal); Hotel lettings incl. guest houses; Caravan parks; Camping sites; Cinemas; Theatres; Certain musical performers, Museums; Art gallery exhibitions; Fairground or amusement park services; Hairdressing services |
| 9% | Reduced | E-books; hairdressing; electronically supplied publications; Facilities for taking part in sporting activities; tourist accommodation; cinemas; theatres; museums; historic houses; open farms; amusement parks; certain printed matter |
| 4.8% | Reduced | Agricultural supplies |
| 0% | Zero | Some food; Books, Children's clothes; Oral medicine for humans and animals; Vegetable seeds; Fruit trees; Fertilisers; Animal feed; Disability aids such as wheelchairs; Hearing aids |
EXEMPTIONS
- Letting of immovable property
- Letting of residential property (excluding short term letting)
- Letting of commercial property
- Financial services
- Medical services
- Education
- Live theatrical and musical performance (except where food and drink is served)
- Supply of land
- Option to tax can apply in certain cases to leasing and letting of immovable property, supply of buildings and land
THRESHOLDS
Registration Threshold : EUR 75.000 (supplies of goods); EUR 37.500 (supplies of services)
(below threshold registration can be on a voluntary basis)
Distance Selling Threshold : EUR 35.000
Intra-Community Acquisition Threshold : EUR 41.000
Dispatches : EUR 635.000
Arrivals : EUR 500.000
Non-Resident : Non-resident businesses without a fixed establishment must register for VAT (nil threshold)
PENALTIES
General:
– Failure to register, failure to charge the VAT , pay VAT to the tax office, failure on various administrative aspects on compliance furnishing ESL statements and intra-community supplies (ESL) all subject to fines of EUR 4.000 plus interest in certain cases
– Intrastat failures on submission etc. EUR 1.265 fine plus EUR 60 per day
– Penalties may apply in cases of tax fraud, evasion, etc.
DEADLINES
Assessment Period : 4 years (the assessment and refund periods begin at the end of the tax period)
Standard Tax Period : 2-monthly
Monthly filling – at the discretion of the tax office
Electronic filing – return submitted by 25th day following tax period (month/quarter)
EC Sales Lists filing – monthly, submitted by 23rd day following reporting period
Intrastat filing – 23rd of the month following the reporting period