Irish VAT registration – two-tier system

Since 15 June 2019, when registering for VAT, you must select whether you want to apply for “domestic only” or “intra-EU” VAT status.  This requirement is part of the Two-Tier VAT Registration system implemented by Revenue.

What is VAT?

Who should register for VAT?

How to register for VAT?

Intra-EU VAT registration

If you intend to trade with businesses elsewhere in the European Union (EU), you should apply for ‘Intra-EU’ status. This will help ensure that you can make intra-Community acquisitions. You will be required to provide additional information on your VAT registration application form. For example:

  • the customer type (private individuals, business or both)
  • the due diligence measures and checks conducted for current/prospective suppliers in the EU
  • what transport arrangements and supply channels (direct sales, through an intermediary/third party, or both) are in place for making supplies outside the Sate
  • an estimate of the annual and quarterly supply of goods/services is also required.

If your registration is approved, you will be automatically registered on the EU VAT Information Exchange System (VIES).

Domestic VAT registration

If you do not intend to trade with businesses elsewhere in the EU, you should apply for ‘domestic only’ status. Domestic VAT registration is sufficient for trading within the State and with non-EU countries. Domestic-only customers may at any time apply for ‘intra-EU’ status.

When to register for VAT?

  • Turnover threshold. The two main sale thresholds for VAT are €37,500 for the sale of services and €75,000 for the sale of goods.
  • In receipt of goods from the other EU Member States over the value of €41,000, also known as Intra-Community Acquisitions (ICA)
  • In receipt of services from outside of Ireland. There is no threshold for VAT. If you receive services from outside Ireland, and the place of supply of the service is in Ireland, your business may need to register for VAT in order to account for VAT on that supply.

Should the nature of your business go over the designated threshold, then there will be a legal requirement to register for VAT.


Should you have any queries or would like our assistance with VAT registration please feel free to contact us.