The 2012 worldwide VAT, GST and sales tax guide

I RELAND 311
The VAT registration thresholds in Ireland depend on the type of
supplies made. For an Irish resident business or a fixed establishment
of a foreign business, the following are the thresholds:
• €37,500 for persons supplying services
• €75,000 for persons supplying goods
• €35,000 for persons making mail order or distance sales into
Ireland
• €41,000 for persons making intra-Community acquisitions
A business is required to register for VAT as soon as its turnover
is likely to exceed the relevant threshold.
Option for registration. A business established in Ireland that
generates turnover not exceeding the registration threshold is not
required to register for VAT. However, a business that makes taxable
supplies may opt to register in these circumstances.
Similarly, a new business may request registration in advance of
making taxable supplies as soon as it is clear that it will become
an accountable person.
Group registration. The Revenue Commissioners may grant group
registration status to companies established in Ireland that are
closely bound by “financial, economic and organizational links.”
A VAT group is treated as a single taxable person. VAT is not
charged on supplies between group members, with the exception
of certain supplies of real estate. Group members are jointly and
severally liable for all VAT liabilities.
Nonestablished businesses. A “nonestablished business” is a
business that has no fixed establishment in Ireland. No VAT registration
threshold applies to supplies made in Ireland by a
nonestablished business. VAT registration is required if a nonestablished
business makes any of the following supplies:
• Goods located in Ireland at the time of supply
• Supplies of certain services deemed for VAT purposes to have
taken place in Ireland (that is, services connected with immovable
property)
• Intra-Community acquisitions in excess of the annual threshold
or acquisitions of services from non-Irish suppliers
• Distance sales in excess of the annual threshold (see the chapter
on the EU, page 208)
Registration is not required if all of the supplies made by the
nonestablished business are subject to the reverse charge (selfassessment
for tax by the recipient of the supply). The reverse
charge does not apply to supplies of goods or services made to
private persons.
A nonestablished business may apply to register for VAT in
Ireland at the following address:
Office of the Revenue Commissioners
City Centre District
14/15 Upper O’Connell Street
Dublin 1
Ireland
The Irish VAT authorities may require a nonestablished business
to provide security in order to register for VAT.