VAT registration threshold in Ireland: when to register
The turnover limits for goods and services, and what registering means for your invoices.
In Ireland you must register for VAT once your taxable turnover passes the threshold for your activity. From 1 January 2025 the thresholds are 85,000 euro for the supply of goods and 42,500 euro for services. Below them you can still register voluntarily. Once registered, you charge VAT on your invoices, show your VAT number and file VAT returns through ROS. Check Revenue's guidance for how the threshold is measured and for the registration deadline in your situation.
- Goods: 85,000 euro. Services: 42,500 euro (from 1 January 2025).
- Below the threshold, registration is voluntary.
- Once registered, VAT and your VAT number must appear on invoices.
- Returns are filed with Revenue through ROS.
How it works
Work out your activity. The goods threshold applies to businesses mainly supplying goods, and the services threshold to those supplying services. Check Revenue's guidance if you do both.
Track turnover. Watch your taxable turnover against the threshold so you are not surprised.
Register when required. Apply to Revenue for a VAT number within the time Revenue's guidance sets out.
Update your invoices. Add your VAT number and show the VAT rate and VAT amount on each line.
File and pay. Submit your VAT3 through ROS for each period and pay any VAT due.
Legal basis
- Revenue guidance: VAT registration.
- Value-Added Tax Consolidation Act 2010 (as amended).
- Finance Act 2024 (VAT threshold increase from 1 January 2025).
Frequently asked questions
What is the VAT registration threshold in Ireland?
From 1 January 2025 it is 85,000 euro for goods and 42,500 euro for services. Confirm the current figures and how they are applied on Revenue's website.
Can I register for VAT below the threshold?
Yes. Voluntary registration is possible. It means you charge VAT and file returns, and you can generally reclaim VAT on business costs.
What changes on my invoices after registering?
You must show your VAT number, and the VAT rate and amount for each rate, on your VAT invoices.
Which VAT rates apply once I register?
The standard rate is 23%, with reduced rates of 13.5% and 9% and a zero rate for certain supplies. See our page on Irish VAT rates.
Does 4invoices register me for VAT or verify my VAT number?
No. 4invoices creates invoices with a VAT rate per line, in any currency, with PDF download. It does not register you with Revenue, does not verify VAT numbers and does not file returns.