This guide is for e-commerce companies that sell online via web stores or at marketplaces to Irish consumers.
VAT Standard rate
The standard VAT rate in Ireland in 2022 is 23% (since March the 1st 2021).
VAT Reduced rate
Certain products and services are eligible for the special reduced rate, including:
- certain fuels;
- certain building services;
- repair services;
- cleaning and maintenance services (generally);
- certain photographic supplies;
- the importation of certain works of art and antiques;
- the supply of food and drink (excluding alcohol, soft drinks, and bottled water) in the course of catering;
- the supply, using a vending machine, of food and drink that would otherwise be zero-rated;
- hot take-away food and hot tea and coffee;
- hotel lettings, for example, guesthouses, caravan parks, or camping sites;
- admissions to cinemas, theatres, certain musical performances, museums, art galleries, or exhibitions;
- amusement services of the kind normally supplied in fairgrounds or amusement parks;
- hairdressing services;
- the supply of live horses, other than those normally intended for use in the preparation of foodstuffs or agricultural production;
- hire of horses;
- supply of greyhounds;
- certain printed matter, such as brochures, leaflets, catalogs, or printed music (different rates apply to books and newspapers).
The second reduced rate of Value-Added Tax (VAT) applies only to certain goods and services, including:
- certain eBooks and periodicals (excluding those which wholly or predominantly are devoted to advertising, or consist wholly or predominantly of audio or video content);
- the provision, by a person other than a non-profit making organization, of facilities for taking part in sport.
- The zero rates of Value-Added Tax (VAT) apply only to newspapers and defibrillators.
See the summary of the EU VAT rates.
From the 1st of July 2021, the distance selling thresholds were withdrawn and replaced by a unified threshold of EUR 10,000 for all EU members.
In other words, VAT should be charged at the VAT rate of the customer’s country of residence by companies whose annual taxable cross-border turnover is over EUR 10,000.
If goods or services were used to make taxable supplies in Ireland, VAT in input invoices might be credited. Examples include:
- VAT paid at custom clearance with your EORI number;
- VAT paid to Irish suppliers.