Registration Thresholds
VAT Registration Thresholds in € [See Table Below for Thresholds Prior to 2007]
| Date Effective From | Goods | Services | ICAs 1 | Distance Sales 2 | Foreign Traders3 | Fourth Schedule 4 |
|---|---|---|---|---|---|---|
| 1 March 2007 | 70,000 | 35,000 | 41,000 | 35,000 | Nil | Nil |
| 1 May 2008 | 75,000 | 37,500 | 41,000 | 35,000 | Nil | Nil |
A nil threshold means that registration is required regardless of the level of turnover
- (1) Intra-Community acquisitions of goods for business purposes by a person in the State
- (2) Distance sales of goods by a foreign trader to non-registered customers in the State
- (3) Traders not established in the State but supplying goods and services here
- (4) Receipt of services set out in the Fourth Schedule for business purposes by a person in the State
Table of Historic VAT Registration Thresholds [1972 to 2006] in Irish Pounds with € equivalent up to 2002 and € alone thereafter
| Services | Goods | |||
|---|---|---|---|---|
| Date Effective From | £ | € | £ | € |
| 1 November 1972 * | 1,800 | 2,285.53 | 6,000 | 7,618.43 |
| (Second goods threshold) | 12,000 | 15,236.86 | ||
| 1 November 1979 * | 3,000 | 3,809.21 | 9,000 | 11,427.64 |
| (Second goods threshold) | 18,000 | 22,855.29 | ||
| 20 November 1981 | 15,000 | 19,046.07 | 30,000 | 38,092.14 |
| 1 July 1983 | 12,000 | 15,232.86 | 25,000 | 31,743.52 |
| 24 May 1989 | 15,000 | 19.046.07 | 32,000 | 40,631.62 |
| 1 July 1994 | 20,000 | 25,394.76 | 40,000 | 50,789.52 |
| 1 January 2002 ** | 25,500 | 51,000 | ||
| 1 May 2006 | 27,500 | 55,000 | ||
* Thresholds apply to six consecutive two-monthly periods
** Finance Act 2001 replaced Irish Pound amounts with standardised € equivalents.