Ireland Value Added Tax 2025

Standard VAT Rate:

• The standard Value Added Tax (VAT) rate in Ireland is 23%.

Reduced VAT Rates:

• Reduced VAT rates of 13.5% and 9% apply to specific goods and services.  
• Examples of goods and services that have reduced rates, are certain building services, and certain printed matter.

VAT Registration:

• Businesses making taxable supplies in Ireland are required to register for VAT if their turnover exceeds specific thresholds.  
• Foreign businesses making taxable supplies in Ireland may also be required to register.

VAT Returns:

• VAT returns are filed periodically, typically bi-monthly.  
• Electronic filing is mandatory.

Intra-Community Transactions:

• Transactions with other EU member states are subject to specific VAT rules.
• The reverse charge mechanism may apply to certain transactions.  
• VIES reporting is required for the sales of goods to other VAT registered EU businesses.

Imports and Exports:

• Imports into Ireland are subject to VAT.  
• Exports to countries outside the EU are generally zero-rated.

VAT Refunds:

• Foreign businesses may be eligible for VAT refunds under specific conditions.  
• Refund procedures are defined by Irish tax legislation.

Digital Services:

• Specific VAT rules apply to the supply of digital services.

Real Estate:

• The sale of new property can be subject to VAT.  
• The sale of second hand property is generally exempt.