When do I need to register for VAT?


You, or your business, will need to register for VAT in Ireland if the business sells, or will sell, more than the following amount in a rolling 12-month period:

  • €37,500 (for services)
  • €75,000 (for goods)

For example, if you sell €40,000 in services from July 2019 to June 2020, you must register for VAT.

If you have set up a business but have yet to supply taxable goods or services, you may reclaim VAT on your start-up costs. However, to do so you are required to register for VAT. This will enable you to obtain credit for VAT on purchases made before trading begins.

Traders whose turnover is below the VAT thresholds, farmers and sea fishers are not generally obliged to register for VAT. They may, however, elect to register for VAT.

Mark Sweetman, ACA

Mark Sweetman, ACA

As a Chartered Accountant I've built my experience working within the SaaS and digital technology industries, growing early-stage businesses from the inside. I help digital entrepreneurs understand their companies and ensure they have all the tools they require to succeed and thrive. I love adopting new tech solutions and making use of these to increase efficiency within our clients' businesses.