Ireland VAT registration threshold
The annual turnover at which VAT registration becomes obligatory in Ireland. Ireland sets two different thresholds depending on whether the business supplies goods or services. Administered by the Revenue Commissioners.
| Current value | 42500 EUR |
|---|---|
| In force from | 2025-01-01 |
| Official source | Revenue Commissioners - What are the VAT thresholds?: 85,000 EUR for persons supplying goods and 42,500 EUR for persons supplying services. Raised from 80,000 / 40,000 with effect from 1 January 2025 (Finance Act 2024) |
| Last verified | 2026-07-31 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
TWO THRESHOLDS, AND THE LOWER ONE IS THE HEADLINE. Ireland sets 85,000 EUR for supplies of GOODS and 42,500 EUR for supplies of SERVICES. The headline value carries the SERVICES figure because it is the lower of the two and therefore the one that binds first for a mixed or unclassified business; read the breakdown rather than assuming a single national figure. A third case sits at the services figure despite involving goods: a person supplying goods manufactured from zero-rated materials at the reduced or standard rate uses 42,500 EUR, not 85,000. Both figures took effect on 1 January 2025 under Finance Act 2024, raised from 80,000 and 40,000. A source quoting 80,000 / 40,000 predates that. WHICH THRESHOLD APPLIES TO A GIVEN BUSINESS IS NOT SERVED. Classifying a supply as goods or services is a determination with case law behind it, and a mixed supplier can fall under either. We publish both figures and what each covers in Revenue's own terms; we do not classify.
Get it programmatically
curl https://euroref.dev/v1/ie/vat-registration-threshold
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ie/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ie/vat-registration-thresholdOther Ireland series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · ECB main refinancing rate · late-payment interest rate