This guide is for e-commerce companies that sell online via web-stores or at marketplaces to Irish consumers.
Web: Ireland’s Tax Agency
VAT Standard rate
21%
VAT Reduced rate
13,5%
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, by means of a vending machine, of food and drinkthat 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 in agricultural production
- hire of horses
- supply of greyhounds
- certain printed matter, such as brochures, leaflets, catalogues or printed music (different rates apply to books and newspapers).
VAT Second Reduced rate
9%
The second reduced rate of Value-Added Tax (VAT) applies only to certain goods and services, including:
- newspapers and periodicals
- certain eBooks, eNewspapers and ePeriodicals (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 organisation, of facilities for taking part in sport.
Thresholds
€ 35,000 – distance sales threshold
If the distance selling registration threshold is exceeded, it is necessary to register oneself with Irish VAT.
€ 0
- If a seller uses a local warehouse (for example Amazon FBA)
- If a seller sells excise goods, such as tobacco or alcohol
Deductible VAT
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