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):

  • 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 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