Ireland.
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Who may be required to register as a VAT payer?

Companies who:

import goods to Ireland,
are engaged in the purchase and sale of goods within Ireland,
store goods in Ireland with the purpose of further resale,
organise live events, exhibitions, conferences, etc. in Ireland.

In Ireland, there is a 2-month accounting period. VAT settlements are made using the VAT3 form. You can also choose a different accounting period, i.e. 6 months or 4 months. An annual RTD return is also required. The deadline for filing the VAT return applicable in Ireland is the 19th day of the following month following the end of the accounting period.

Foreign entities operating in Ireland must also comply with rules on, among other things, invoicing and archiving invoices and records for 6 years.

Currently, VAT rates in Ireland are:

23% – standard rate
4,8%, 9%, 13,5% – reduced rates (4,8%: food, 9%: newspapers, cultural and sports events, short-stay accommodation, 13,5%: medicine and medicinal products)
0% – food products: coffee, tea, milk, bread, books, children’s clothing and shoes, vegetable and fruit seeds, animal feed, medicinal products and medical devices for people with disabilities.