Ireland VAT Rates 2026

Ireland VAT Rates at a Glance

What is VAT Called in Ireland?

In Ireland, value added tax is officially known as Value Added Tax (VAT). It is administered by the Revenue Commissioners.

Like all EU member states, Ireland operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Revenue Commissioners is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Reduced VAT Rate in Ireland (13.5%)

Ireland applies a reduced VAT rate of 13.5% to the following categories of goods and services (subject to the specific conditions of Ireland VAT law):

• ✓Restaurant meals and catering
• ✓Hotel accommodation and short-term lettings
• ✓Hairdressing services
• ✓Certain labour-intensive services
• ✓Tourist activities
• ✓Minor repair services

Additionally, Ireland applies a super-reduced rate of 4.8% to:

• ✓Agricultural supplies (livestock, agricultural services)
• ✓Contract work on agricultural land

Note: Reduced rate eligibility depends on the specific nature of the supply and how goods or services are classified under Ireland VAT law. Always verify classification with a local VAT adviser before applying a reduced rate.

VAT Registration in Ireland

Once registered, businesses are issued a Ireland VAT number (IE + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for Ireland VAT with no registration threshold — the first taxable supply in Ireland triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in Ireland

VAT returns in Ireland must be submitted electronically via the Revenue Commissioners portal. Most member states require payment of VAT due simultaneously with the return submission — check whether Ireland requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in Ireland

To be valid for VAT recovery purposes, Ireland VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Supplier name, address and VAT registration number (IE + 7 or 8 characters)
2. 2Customer name and address
3. 3Date of issue and date of supply
4. 4Sequential invoice number
5. 5Description of goods/services
6. 6Amount exclusive of VAT
7. 7Rate(s) of VAT and amount of VAT
8. 8Total amount including VAT

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to Ireland's national rules on simplified invoicing.

Reverse Charge Mechanism in Ireland

Ireland applies reverse charge to B2B services received from abroad, construction services, and supplies of certain goods (mobile phones, microchips above threshold) under the domestic reverse charge.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their Ireland VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and Ireland

Irish businesses register for EU OSS via Revenue's ROS portal. Ireland has a large digital services export sector and consequently a high number of OSS-registered businesses.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in Ireland (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The Ireland VAT due on your OSS return is paid in your registration country and forwarded to Ireland's Revenue Commissioners.

Ireland VAT: Background & History

Ireland has one of the EU's most complex VAT rate structures, with five different rates (23%, 13.5%, 9%, 4.8%, and 0%), reflecting extensive historical zero-rating inherited from its pre-EEC tax system. Ireland controversially zero-rates most food and children's clothing — a derogation maintained from its original EEC accession in 1973. Ireland temporarily reduced its standard rate from 23% to 21% in 2020 to support businesses during COVID-19. Ireland's pharmaceutical and technology sectors make it a major hub for intra-EU VAT planning.

Practical VAT Compliance Tips for Ireland

Frequently Asked Questions — Ireland VAT

Ireland VAT Tools