Non-established traders doing business in Ireland
Non-established traders and intra-Community distance sales
As a non-established trader, if you make intra-Community distance sales of goods to the State, you must register for Value Added Tax (VAT) in the State if:
- the total value of your intra-Community distance sales of goods and cross-border telecommunications, broadcasting and electronic (TBE) services to customers in all EU Member States, exceeds €10,000 in a calendar year
- you are established, have a permanent address or usually reside in more than one Member State, in which case the €10,000 threshold does not apply.
Alternatively, you may opt to use the Union scheme – One Stop Shop to declare and pay VAT on intra-Community distance sales of goods.
Further guidance contains detailed information on the VAT treatment of intra-Community distance sales of goods.
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