VAT in Ireland 2026: Rates, Registration & Business Guides

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What VAT task are you working on?

Choose whether you need rate arithmetic, registration and invoicing, or returns and VAT recovery.

VAT guides by task

10 practical VAT guides

Keep the arithmetic, registration and reporting tasks separate so you can reach the correct Revenue route quickly.

Rates and calculations

Confirm the correct rate, then calculate net, VAT and gross amounts.

VAT rates VAT Rates Ireland 2026 Standard, reduced, second reduced, livestock, farmer flat-rate and zero-rate overview. VAT calculation Add VAT or Remove VAT from a Price Net-of-VAT formulas with worked examples at 23%, 13.5% and 9%. VAT treatment Zero-Rated vs Exempt VAT Ireland Why 0% VAT and exempt VAT are not the same for Irish VAT treatment.

Registration and invoices

Check thresholds, VAT-inclusive pricing, invoice requirements and VAT-number evidence.

Registration VAT Registration Thresholds Ireland When services, goods or mixed supplies may trigger VAT registration checks. Invoices and pricing VAT on Quotes and Invoices Ireland How VAT changes customer-facing prices, invoices, net pricing and gross totals. Small business Common VAT Mistakes for Small Businesses Rate selection, VAT-inclusive pricing, records, thresholds and invoice checks. VAT number check VAT Number Check Ireland How to validate an EU VAT number through VIES and keep evidence of the check.

Returns and reclaiming VAT

Prepare VAT3 records, apply reverse charge correctly and check recoverable VAT.

VAT returns VAT Returns Ireland VAT3 boxes, filing periods, due dates, ROS and annual RTD checks. Reverse charge Reverse Charge VAT Ireland When the customer self-accounts for VAT and what invoices and VAT3 records should show. VAT recovery Reclaiming VAT in Ireland What business VAT can be reclaimed, excluded costs, evidence and mixed-use restrictions.

What is VAT in Ireland?

Value-Added Tax (VAT) is a tax charged on many goods and services. A VAT-registered business normally charges output VAT on taxable sales, records VAT on eligible business purchases as input VAT, and reports the difference through its VAT return. The customer-facing VAT amount is only one part of the system: registration, invoicing, record keeping and recovery rules also matter.

Quick distinction: use the VAT Calculator Ireland for net, VAT and gross arithmetic. Use the guides below for compliance questions such as whether to register, how to validate a VAT number, what belongs on an invoice, how a VAT3 return works or whether VAT on a cost is deductible.

Calculator-led VAT content strategy

The calculator should answer a pricing question: net amount, VAT amount and gross amount. It should not try to decide registration, rate classification, VAT-number validity, reverse charge, deductibility or return treatment.

ClassifyRegistration, supply and customer facts

CalculateNet, VAT and gross amounts

RecordInvoice, VAT3, evidence and recovery

Tools

Related calculators

Open a calculator when you are ready to estimate your own numbers.

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VAT Calculator Add or remove VAT Contractor Day Rate VAT and day-rate planning Percentage Calculator Rate and percentage checks

Official help

Official information and support

Use Revenue for the final rate, registration, invoice, return and reclaiming treatment of a real transaction.

Revenue current VAT ratesCheck current Irish VAT rates and rate categories. Revenue VAT registrationOfficial registration tests, thresholds and application route. Revenue VAT invoicesRequired information and invoice-record guidance. Revenue VAT3 returnsOfficial VAT3 boxes, filing and accounting guidance. Revenue reclaiming VATCheck who can reclaim VAT and the evidence required.

Frequently asked questions

What is VAT in Ireland?

VAT is a tax charged on many goods and services. VAT-registered businesses generally charge VAT on taxable sales, reclaim eligible VAT on business purchases and report the difference to Revenue.

What is the main VAT rate in Ireland?

The standard VAT rate is 23%, but reduced, second reduced, livestock, zero-rated and exempt treatments can apply depending on the exact supply.

Can this hub tell me the correct VAT rate for my product?

It can help you understand the common rates, but the exact treatment should be checked against Revenue guidance or advice for the specific product or service.

Should I use net or gross price?

Use net price when you are adding VAT. Use gross price when VAT is already included and you want to extract the VAT portion.

Where should a small business start with VAT?

Start by checking whether registration is required, then confirm the VAT treatment of each supply. After that, use the calculator for arithmetic and the invoice and returns guides for records and filing.