Vat Thresholds.

  • Supply of goods threshold is €75,000.
  • Supply of services threshold is €37,500
  • Intra community acquisitions of goods for business purposes by a person in the state is €41,000.
  • Distance sales by a foreign trader to non-registered customers in the state is €35,000. This threshold relates to a calendar year. 
  • Persons not established in the state but supplying goods and services here must register regardless of their turnover level. 
  • Persons receiving services from abroad for business purposes in the state must register regardless of their turnover level. 

Further information on vat registration requirements can be obtained from Shane Grennan or from www.revenue.ie