# What is VAT (Ireland)?

Country: Ireland

Value Added Tax in Ireland is charged on most goods and services. The standard rate is 23%, with reduced rates of 13.5% (hospitality, construction services), 9% (newspapers, certain e-publications), and 4.8% (livestock). Zero-rated supplies include most food, children's clothing and books.

## Current rate (VAT periods are bi-monthly (Jan-Feb, Mar-Apr, etc.) with returns due by the 23rd of the following month for ROS filers, which is nearly every business (the 19th is the paper deadline).)

23% standard, 13.5% reduced, 9% second reduced, 4.8% livestock, 0% certain food/books

## Example

An Irish consultancy charging €10,000 net for services charges €12,300 including VAT (23%). If they spent €1,230 on VAT-bearing inputs (€230 VAT), they remit €2,070 to Revenue (€2,300 - €230).

## How VAT (Ireland) works in Ireland

Irish businesses must register for VAT once turnover exceeds €42,500 (services) or €85,000 (goods) in any 12-month period. Registration is voluntary below those thresholds and often beneficial for B2B sellers who can reclaim input VAT.

Returns are filed bi-monthly through ROS, with payment due the same day. Annual return of trading details (RTD) summarises the year's VAT activity by rate. Cross-border services to other EU businesses use the reverse charge mechanism: no Irish VAT is charged, the customer accounts for it in their own jurisdiction.

Source: https://www.revenue.ie/en/vat/index.aspx

## Related terms

- [Corporation Tax (Ireland)](https://accounts-os.com/ie/glossary/corporation-tax-ireland)
- [ROS (Revenue Online Service)](https://accounts-os.com/ie/glossary/ros-online)