VAT for non-resident companies and businesses in Ireland, when you register and when you reclaim
A business established outside Ireland has no VAT threshold, and it does not always need a VAT number. What it does in Ireland decides: selling from stock, supplying services, selling online, or only buying. This page sets out each case, and how to get back the Irish VAT you pay.
Find out whether you must register
Do you have to register for Irish VAT?
A business established outside Ireland has no registration threshold, but it does not always need to register. What you do in Ireland decides it. Pick your situation to see the usual answer.
A first answer. Place of supply rules are detailed, so confirm your case before you act.
Four things every foreign business should know
Four situations, four answers
- Register from the first taxable supply
- No threshold applies
- File returns and charge Irish VAT
- Usually reverse charge
- The Irish customer accounts for VAT
- Your invoice carries no Irish VAT
- VAT where the customer is
- EU threshold of €10,000
- OSS can simplify reporting
- No registration needed
- Reclaim Irish VAT
- Deadlines are strict
Refund routes for foreign businesses
| EU business | Non-EU business | |
|---|---|---|
| Where you claim | Your home tax authority portal | Directly to Irish Revenue |
| Form | Electronic refund application | Form VAT 60A, under the Thirteenth Directive |
| Deadline | 30 September of the following year | 30 June of the following year |
| Conditions | Established in the EU, no taxable supplies in Ireland | Reciprocal arrangements and evidence of business status |
| Common problem | Missing or incorrect invoices | Missing certificate of status |
How a foreign business registers for Irish VAT
Three non-resident VAT myths
Questions about VAT for non-resident businesses
Short, plain answers to what people ask us most.
Must a foreign business register for Irish VAT?
If it makes taxable supplies in Ireland, yes, from the first supply. A business that only buys in Ireland does not register.
Is there a threshold for foreign businesses?
No. A business established outside Ireland has no registration threshold.
What about services to Irish businesses?
Most business-to-business services are taxed where the customer is established, so the Irish customer accounts for the VAT through the reverse charge.
What about digital services to Irish consumers?
Consumer sales are taxed where the customer is. EU businesses use a €10,000 EU-wide threshold, after which they charge destination VAT or use the One Stop Shop.
How does a foreign business reclaim Irish VAT?
An EU business claims through its home tax portal by 30 September of the following year. A non-EU business claims from Revenue on Form VAT 60A by 30 June, subject to conditions.
Do I need a tax representative?
Ireland does not generally require one for registration. Check your case.
How often do I file?
Usually every two months once registered.
Can you register us and file returns?
Yes. We register foreign businesses, file returns and prepare refund claims.
Related guides
VAT registration and de-registration
Thresholds, the 30-day rule and how to apply.
VATVAT filing and compliance
Return periods, deadlines and late interest.
E-COMMERCEVAT for e-commerce
Distance sales, the OSS and the €10,000 threshold.
E-COMMERCEVAT for Chinese sellers
Routes into the EU and what each triggers.
Doing business in Ireland from abroad?
Tell us what you do here and where you are established. We will say whether to register or reclaim, and handle it.
- Where your business is established
- What you sell or buy in Ireland
- Your yearly Irish turnover
- Whether you hold stock in Ireland
Contact Us
Office Address
Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland
Working Hours
Mon–Fri 9:00 AM – 6:00 PM
Email or Call Us
Email: moh@tasconsulting.ie
Mobile: +353 85 1477625