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
23% (since March 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, by means of 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 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
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.
See the summary of the EU VAT rates
From the 1st July 2021, the distance selling thresholds were withdrawn and replaced by a unified threshold of EUR10,000 for all EU members.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