Consumption/VAT/Sales Tax in Ireland

Overview by
Nature of the Tax
VAT: Valued Added Tax
Standard Rate
Reduced Tax Rate
A 0% rate applies to goods such as basic foodstuffs, children clothing and children footwear and oral medicines. A 13.5% rate applies to goods and services such as catering, new houses, construction services, solid fuelsfuel and certain newspapers. VAT is charged on assets and services in Ireland as well as on imports into Ireland. A special rate of 4.8% applies principally to the sale of livestock.
Exclusion From Taxation
Export, health and medical services, children's clothing, insurance and banking services, food, agricultural fertilizers.
Method of Calculation, Declaration and Settlement
The minimum turnover for registering with the VAT authorities is EUR 37,500 (for services) and EUR 75,000 (for goods). VAT returns are made once every two months. In certain cases, it is possible to make a return once a year.
Other Consumption Taxes
Excise duties apply in Ireland. For more information on excise duties, consult the Irish Tax and Customs Website.
Stamp duty of 1%-9%.

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Experts Views (1)
  • EU VAT Guide

    With 27 EU Member States, each with their own VAT legislation to consider, VAT can be a time consuming and confusing task for international business.

    Accordance on 24 Jan 2012 related to Consumption/VAT/Sales Tax in Ireland

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  • Accordance

    International VAT Compliance,