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Tax guide / introduction
VAT is charged on most goods and services at 23%, with reduced rates of 13.5% and 9% for specific supplies and a 0% rate for items such as most food and children's clothing. Businesses must register when turnover exceeds 42,500 euro for services or 85,000 euro for goods in any 12-month period, and then file VAT returns, usually every two months.
Introductory hub
Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.
Consumers pay in prices; VAT-registered businesses collect it and pay the net amount to Revenue.
Bi-monthly VAT3 returns by the 19th of the month after the period (23rd online).
VAT3 and annual Return of Trading Details on ROS.
Cross-border supplies, property transactions and partial exemption. This page is an introduction and will be expanded after specialist review.
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Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.