Non-established traders doing business in Ireland

Distance sales are supplies of goods made by non-established traders to private or non-taxable customers in the State where the trader is responsible for the delivery of the goods, such as:

  • sales made over the internet
  • mail order sales
  • phone sales.

As a non-established trader, you must register for Value-Added Tax (VAT) if your distance sales to the State exceeds €35,000 in a calendar year.

You may also opt to register for VAT in the State on your distance sales if you do not exceed the €35,000 threshold.

You must then account for VAT on your sales at the appropriate Irish VAT rates.

Non-established traders making distance sales of excisable goods (for example, spirits or tobacco) to the State are obliged to register for VAT in the State irrespective of the level of turnover.

Next: Non-established builders and subcontractors