Who should register for VAT?

Non-established businesses

A business, while not established in the State, needs to register and account for Value-Added Tax (VAT) if they supply taxable goods or services in the State. This applies irrespective of the level of turnover, unless they avail of the VAT SME Scheme.

Information about the VAT registration requirements for non-established traders can be found in Related topics.

Published: 27 October 2026 Print this page

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