Standard VAT rate


Country code


Reduced VAT rates

13.5%, 9%, 4.8%

Super reduced rate


VAT returns

Bi-Monthly, Four-monthly, Half yearly

VAT number format

IE 12 345 67X, IE 1X23456X

Latest news from Ireland

Ireland raises tourism VAT to 13.5%

From 1 January 2019, Ireland will raise the VAT rate on tourism services from 9% to 13.5%. It is hoped that this will raise an extra €466 million in VAT per year and will apply to services provided by hotel, restaurant, theatres and cinemas.

New reverse charge on the sale of electricity and gas in Ireland

On 1 January 2016 a new domestic reverse charge rule was introduced on the wholesale of gas and electricity supplies in Ireland. This measure means that providers of electricity and gas no longer have to charge VAT on their supplies to certain customers, as it is now their customer’s responsibility to account for it.  … Read More

Ireland increases its Intrastat threshold for the purchase of goods from other EU countries

From 1 January 2016 the Intrastat reporting threshold for the purchase of goods from businesses in other EU countries (arrivals) has been increased from €191,000 to €500,000 per annum.