What is VAT?


Value-Added Tax (VAT) is a tax on consumer spending. Most goods and services supplied in Ireland are subject to VAT. Goods imported into Ireland from outside the European Union (EU) are also subject to VAT: this is charged by Customs at the point where the goods enter the State.

This section explains:

  • what an accountable person and a taxable person is
  • exemption from VAT
  • reverse charge (self accounting)
  • qualifying activities
  • VAT fraud.

Next: What is an accountable and a taxable person?