Who should register for VAT?
Other VAT thresholds
There are other transactions that require you to register for Value-Added Tax (VAT) when you exceed certain thresholds. These are as follows:
Distance sales and the TBE services threshold
The TBE services threshold is based on the total value of the supplier’s, or deemed supplier’s, supplies to customers in all EU Member States. These supplies are:
- intra-Community distance sales of goods
- cross-border TBE services.
The threshold only applies where the supplier is established and has their permanent address, or usually resides, in only one Member State. Otherwise, the supplier must register for Irish VAT in respect of such supplies.
For further informaiton, please see intra-Community distance sales of goods and Electronically supplied services.
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