VAT

This section provides up-to-date information on VAT rates and registration thresholds.

Rates

Rates
Standard rate	21%
Land and buildings (if taxable), building services, heating fuel, electricity, waste disposal services, short term car hire. Also hotel/holiday accommodation, restaurant services, newspapers, periodicals but see below regarding the reduction to 9% of the rate applicable to these categories	13.5%
To be effective from 1 July 2011 to 31 December 2013. The "Jobs Initiative" (10 May 2011) announced the introduction of a temporary reduced VAT rate of 9% for certain tourism related services including hotel/holiday accommodation, restaurants/catering services, entertainment services, newspapers.	9%
Farmers’ flat-rate addition	5.2%
Livestock, greyhounds, hire of horses	4.8%
Exports, books, oral medicine, children’s clothing and footwear	0%

Registration thresholds

Registration thresholds
VAT
Supply of Goods - threshold applies to turnover in any continuous 12 month period	€75,000
Supply of Services - threshold applies to turnover in any continuous 12 month period	€37,500
Intra-Community acquisition of goods - threshold applies to turnover in any continuous 12 month period	€41,000
Foreign traders making distance sales to Ireland - threshold applies to turnover in a calendar year	€35,000
Receipt of “Reverse Charge” Services	No threshold
VIES
EU supplies of Goods and/or Services	No threshold
INTRASTAT
Arrivals of goods from other EU States	€191,000
Dispatches of goods to other EU States	€635,000