Revenue eBrief No. 114/19

14 June 2019

Update to Guidelines for VAT Registration

The Guidelines for VAT Registration in Tax and Duty Manual Part 38-01-03b have been updated to reflect the introduction of the first phase of Two Tier VAT Registration.

From June 15th, customers applying for a VAT registration will be asked to specify whether they wish to apply for ‘domestic-only’ or ‘intra-EU’ status.

Customers not undertaking any intra-EU trade should apply for ‘domestic-only’ status. Customers intending to trade with businesses elsewhere in the EU should apply for ‘Intra-EU’ status, which will enable them to make zero-rated intra-Community acquisitions.

Customers applying for ‘intra-EU’ status will be required to provide additional information on their application forms. Customers with a ‘domestic-only’ status may at any time apply for ‘intra-EU’ status, at which point they will be asked to provide the same additional information.

Customers with live VAT registrations granted prior to the introduction of Two-Tier Registration will be treated as having ‘intra-EU’ status. There is no need for such customers to contact Revenue.

Further changes to be introduced in September 2019 will accelerate the processing of applications for VAT registration.