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Who should register for VAT?

  1. Overview
  2. What are the VAT thresholds?
  3. Persons required to register solely because of goods or services acquired from abroad
  4. Who may elect to register for VAT?
  5. Option to tax lettings

Who may elect to register for VAT?

The following taxable persons established in the State may elect to register for Value-Added Tax (VAT):

  • Farmers
  • Fishers
  • Businesses who do not exceed the VAT thresholds.

Can you back date your election to register?

No. You can only elect to register for VAT from a current date.

Obligations after VAT registration

The procedures for ‘electing’ to register for VAT are the same as if you were ‘obliged’ to register for VAT.

Next: Option to tax lettings

Published: 12 December 2023 Print this page

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