If your business turnover passes Revenue’s VAT thresholds, you must register for VAT in Ireland. Registration is done online through Revenue’s ROS system, and this guide walks you through the 2026 thresholds, the TR1/TR2 forms, voluntary registration, and what happens after you register. To work out VAT on any amount, use our free Irish VAT calculator.
Do You Need to Register? Ireland’s VAT Thresholds for 2026
You must register for VAT when your annual turnover goes over the relevant threshold. The current thresholds are:
| Activity | Threshold |
|---|---|
| Supplying goods | €85,000 |
| Supplying goods and services, where 90% or more of turnover is from goods | €85,000 |
| Supplying services only | €42,500 |
| Supplying goods manufactured from zero-rated materials | €42,500 |
| Acquisitions of goods from other EU Member States | €41,000 |
| Intra-EU distance sales of goods and cross-border TBE services (EU-wide) | €10,000 |
Turnover is measured per calendar year, excluding VAT — this changed on 1 January 2025 (previously it was a rolling 12 months). The thresholds were also raised on 1 January 2025, from €80,000 to €85,000 for goods and from €40,000 to €42,500 for services, and are unchanged for 2026. Source: Revenue — VAT thresholds.
How to Register for VAT in Ireland
Registration is done online through the Revenue Online Service (ROS) — you or your tax agent can complete it, and your business must be established in Ireland to use ROS. The form you need depends on your business type:
- TR1 — individuals, sole traders, partnerships and trusts.
- TR2 — limited companies.
Paper applications are only accepted in exceptional circumstances: if you submit a paper form for something that could have been done online, Revenue will return it and ask you to apply online.
Not established in Ireland? Non-established businesses use the paper forms TR1(FT) or TR2(FT), sent to Business Taxes Registrations, Office of the Revenue Commissioners, P.O. Box 1, Wexford.
Your registration generally takes effect from the date you put on the form, and it can be backdated by agreement with Revenue. If you are registering voluntarily (see below), the effective date cannot be earlier than the start of the taxable period in which you apply. If any of the information you supplied changes, notify your Revenue office within 30 days. Source: Revenue — How do you register for VAT.
Can You Register for VAT Voluntarily?
Yes. If your turnover is below the threshold, Revenue states that “you may elect to register for VAT.” Voluntary registration can make sense if your customers are VAT-registered businesses (so you can reclaim VAT on your costs) — but think it through first: if you elect to register and later cancel the registration, separate cancellation rules apply and Revenue may recover VAT that was repaid to you. Source: Revenue — VAT thresholds.
Non-Resident Businesses and Distance Sellers
A person not established in Ireland who supplies taxable goods or services to taxable customers in Ireland must register irrespective of turnover — unless they use the EU VAT SME Scheme.
For distance sales, there is an EU-wide €10,000 threshold covering intra-Community distance sales of goods plus cross-border TBE (telecoms, broadcasting and electronic) services into Ireland. Below it you charge your home country’s VAT; above it you must account for VAT in the customer’s Member State (or use the One-Stop Shop).
Since 1 January 2025, the EU VAT SME Scheme lets Irish-established small businesses with EU-wide turnover under €100,000 sell into other Member States under those states’ domestic thresholds instead of registering there. And note: there is no registration threshold for received services — a VAT-exempt business receiving taxable services from abroad must register and self-account under the reverse charge. Source: Revenue — EU VAT SME Scheme.
After You Register: Your Main Obligations
- VAT returns: file and pay through ROS using the VAT3 return, normally every two months (Jan/Feb, Mar/Apr, and so on), due by the 19th of the month following each taxable period. An Annual Return of Trading Details is also required.
- Invoices: VAT invoices must show the date of issue, a unique sequential number, supplier and customer names, addresses and VAT numbers, a description of the goods or services, the VAT-exclusive price, the VAT breakdown by rate, and the total VAT payable.
- Records: keep full and true records of all transactions affecting your VAT liability, generally for 6 years.
- Penalties: failure to register as an accountable person carries a fixed penalty of €4,000 — the same fixed penalty applies for failing to file returns, keep records, or comply with invoicing rules.
Sources: Revenue — How to account for VAT; Revenue — Fixed penalties.
Cancelling Your VAT Registration
Revenue can cancel your registration if you have ceased to trade, your turnover has fallen below the threshold, you registered in error, or your business has changed so you no longer make taxable supplies. To cancel, contact your Revenue office — VAT returns will keep issuing until the cancellation is processed. Elected (voluntary) registrations have separate cancellation rules, including possible recovery of repaid VAT. Source: Revenue — Cancelling my VAT registration.
What Changed in 2025–2026
- 1 January 2025: thresholds raised (€80,000 → €85,000 for goods; €40,000 → €42,500 for services); turnover measurement changed from rolling 12 months to calendar year; EU VAT SME Scheme introduced.
- Budget 2026: the VAT measures are rate changes only — for example 9% on restaurant, catering and hairdressing services from 1 July 2026. Registration thresholds and rules are unchanged for 2026.
Frequently Asked Questions
What is the VAT registration threshold in Ireland for 2026?
€85,000 for goods and €42,500 for services only, measured per calendar year excluding VAT. Separate thresholds apply for intra-EU acquisitions (€41,000) and EU-wide distance sales (€10,000).
How do I register for VAT in Ireland?
Online through Revenue’s ROS system using form TR1 (sole traders, partnerships, individuals) or TR2 (limited companies). Non-established businesses use the paper TR1(FT)/TR2(FT) forms sent to Revenue in Wexford.
Can I register for VAT voluntarily below the threshold?
Yes — Revenue allows you to elect to register. Be aware that cancelling an elected registration has separate rules and Revenue may recover VAT repaid to you.
I’m not based in Ireland. Do I need Irish VAT registration?
If you supply taxable goods or services to taxable customers in Ireland, you must register regardless of turnover, unless you use the EU VAT SME Scheme.
What happens if I don’t register when I should?
Failure to register as an accountable person carries a fixed penalty of €4,000.
Related Reading
- Irish VAT calculator — add or remove Irish VAT at 23%, 13.5%, 9%, 4.8% or 0%.
- How to claim VAT back in Ireland — reclaiming input VAT via VAT3/ROS, tourist refunds and the EU refund portal.
This guide is for general information only and is not professional tax advice. VAT rules change over time — check Revenue.ie or speak to a qualified tax advisor about your own situation.