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12.1. VAT on the Supply of Goods by Non-Residents

The supply of goods in Ireland by a non-resident is subject to VAT.

If the non-resident has an establishment in Ireland, the establishment is typically responsible for the VAT. If there is no establishment in Ireland, the receiver of the goods is typically responsible for VAT via reverse charge. This include intra-community acquisitions from non-residents that are resident in EU member states.

The rates of VAT on the supply of goods include a standard rate of 23%, reduced rates for certain products of 13.5%, 9%, and zero-rate. There is also a 4.8% rate for certain livestock.

Non-residents with establishment in Ireland are required to register for VAT if their taxable supply of goods meets or exceeds EUR 75,000 annually or if expected to reach EUR 75,000. Taxable supply is less input VAT.

Non-residents without establishment are not required to register for VAT unless they make any of the following supplies:

  • Supply of goods located in Ireland at the time of supply
  • Intra-community supplies in excess of EUR 41,000
  • Distance sales exceeding EUR 35,000

Intra-community supplies and distance sales are only relevant to enterprises located in EU Member States other than Ireland.

Registration is not required of the supply of goods that are subject to reverse charges, i.e. the receiver is accountable for VAT.