By Shannon Power, 9th December 2025
When a business begins trading in Ireland, one of the first compliance questions that often arises is whether it must register for Value-Added Tax (VAT). For overseas businesses, whether based within or outside the EU, the question becomes even more specific: Can a non-Irish resident obtain VAT registration?
The short answer is yes, but there are important conditions and administrative steps to understand first.
What is Value Added Tax (VAT) in Ireland?
Value Added Tax (VAT) is a tax on the sale of goods and services in Ireland. Any business, Irish or foreign, that engages in taxable activity in the country may be required to register for VAT.
Although VAT is paid by consumers, businesses are responsible for charging, collecting, reporting, and remitting the tax to the Revenue Commissioners. VAT returns in Ireland are typically filed bi-monthly; however, monthly, quarterly, and annual filings can also be applied depending on the business profile.
The main VAT rates include:
- 23% – the standard rate applied to most goods and services
- 5% – a reduced rate for items such as construction services, fuel, and takeaway food
When Should Non-Irish Residents Register for VAT?
A key difference between domestic and foreign businesses is the absence of a VAT registration threshold for non-resident traders. While Irish companies only register once they pass certain turnover thresholds, non-resident businesses must register as soon as they begin carrying out taxable activities in Ireland.
You must register for VAT if your non-Irish business:
- Sells taxable goods or services within Ireland
- Imports goods into Ireland
- Stores goods in Ireland for fulfilment or distribution
- Exceeds the €10,000 EU distance-sales threshold through cross-border e-commerce under the One Stop Shop (OSS) rule so only registration in one country is required.
If any of these apply, VAT registration becomes mandatory.
How to Register for VAT as a Non-Resident Business
Non-resident businesses can register for VAT by submitting a TR2 form through the Revenue Online Service (ROS). Instead of applying directly, you may also appoint a qualified tax agent to manage the process on your behalf.
To complete your VAT registration, you will generally need:
- Certificate of incorporation
- Evidence of business activity relating to Ireland
- Irish or EU bank account details
Processing typically takes 3–4 weeks, though delays can occur if Revenue requires clarification or further documentation.
Note: Non-EU businesses may be required to appoint an Irish-based VAT Fiscal Representative who becomes jointly responsible for the VAT obligations. Requirements vary depending on the nature of your business activities, so it’s important to confirm this before submitting your application.
If you need assistance with any of the steps involved in starting a business in Ireland as a non-resident, get in touch with our expert team today through our online contact form!
Disclaimer: This article is for guidance purposes only. It does not constitute legal or professional advice. No liability is accepted by Company Bureau for any action taken or not taken in reliance on the information set out in this article. Professional or legal advice should be obtained before taking or refraining from any action as a result of this article. Any and all information is subject to change.
