Ireland developing a two-tier VAT Registration System

Ireland is developing a two-tier VAT Registration System

Through this system, companies can apply for a “domestic-only” registration or an “Intracommunity” registration.

This change will apply only to persons applying for VAT registration after 17 June 2019.

  • Domestic only registration will apply to goods and services supplied and received in Ireland
  • An intra-EU registration will facilitate intra-community acquisitions from, and reporting of intra-community supplies to, all EU Member States including Ireland

A simplified registration process will be available for domestic-only applicants (businesses not undertaking any intra-EU trade).

If a company registers for domestic-only purposes and subsequently needs to engage in intra-EU trade, they may then apply for an intra-EU registration.

All existing VAT registered customers are deemed to be intra-EU VAT registered. These companies do not need to contact the Revenue regarding registration.

From September 2019, it is thought that a lot of the domestic-only applications will be approved without delay.

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