← Irish VAT Calc

🇮🇪 VAT Registration Threshold Ireland 2026

€85,000 for goods, €42,500 for services. Check whether your turnover means you need to register.

⚠️ Estimate only — not tax or legal advice. Mixed goods/services, distance-selling and intra-EU acquisition thresholds have their own rules — see the notes below.

Do I need to register for VAT?

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Current thresholds — sourced & dated

Source: Revenue.ie, "Who should register for VAT?" · Verified 19 August 2026 · Deterministic calculation — no AI.

Threshold2026 valueApplies to
Goods threshold€85,000Businesses supplying goods (or goods + services where services are under 90% of turnover)
Services threshold€42,500Businesses supplying services only (or 90%+ services)
Intra-EU distance sales (goods)€10,000EU-wide threshold for cross-border B2C distance sales
Intra-EU acquisitions€41,000Persons acquiring goods from other EU states, not otherwise required to register
📌 These figures change with the Budget. Effective since 1 January 2024 (raised from €80,000/€40,000). Several sites still quoted the pre-2024 or intermediate figures at the time this page was checked — always cross-check against Revenue.ie directly if this page is more than a few months old. See changelog for verification history.

Known limitations: this guide does not model group registration, VAT on property/capital goods triggers, or the EU VAT SME cross-border scheme. Full detail on About.

Frequently asked questions

€85,000 for businesses supplying goods, €42,500 for services only, measured over any continuous 12-month period (not just the calendar year). Mixed goods/services businesses generally use the goods threshold unless services are 90%+ of turnover.
Yes, once your turnover exceeds or is likely to exceed the relevant threshold in any continuous 12-month period. You can also register voluntarily below the threshold.
You must register with Revenue as soon as you exceed or expect to exceed the threshold — registration isn't automatic, apply via ROS. Trading above the threshold unregistered can mean backdated VAT liability and penalties.
Depends on your customers. VAT-registered business customers can reclaim VAT you charge them, so registering costs them nothing and lets you reclaim VAT on your own purchases. If your customers are mostly consumers, registering effectively raises your prices unless your reclaimable input VAT is significant.
No — €85,000 goods, €42,500 services. Mixed businesses use the goods threshold unless services make up 90%+ of turnover.