Two-tier VAT registration

You can apply to register for Value-Added Tax (VAT) under a domestic only or intra-European Union (EU), VAT registration.

Domestic VAT registration

If you do not intend to trade with businesses elsewhere in the EU, you should apply for domestic only status. Domestic VAT registration is sufficient for trading within the State and with non-EU countries. Domestic-only customers may  apply for intra-EU status at any time.

More detailed information on the new two-tier VAT registration process is available in Further guidance.

Intra-EU VAT registration

If you intend to trade with businesses elsewhere in the EU, you should apply for intra-EU status. This will help ensure that you can make intra-Community acquisitions. You will be required to provide additional information on your VAT registration application form. For example:

• The customer type (private individuals, business, or both).
• The due diligence measures and checks conducted for current or prospective suppliers in the EU.
• How goods are supplied outside the State.
• An estimate of your annual and quarterly supply of goods or services.
• Evidence of trade, or substantive evidence of intention to trade, with other EU Member States, must be forwarded along with the application form in support of an intra-EU VAT registration application. For example, invoices, contracts, leases, detailed business plans or any other such supporting documentation.

If your registration is approved, you will be automatically registered on the EU VAT Information Exchange System (VIES).