Who should register for VAT?
Who may elect to register for VAT?
The following taxable persons established in the State may elect to register for Value-Added Tax (VAT):
- 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 those electing to register for VAT are the same as those for traders who are obliged to register for VAT.
Next: Option to tax lettings