Ireland Reverse VAT Calculator.

Ireland's Value Added Tax (VAT) system has a standard rate of 23%, one of the higher standard VAT rates in the EU. Ireland introduced VAT in 1972 when it joined the European Community. Ireland's VAT is administered by Revenue (An Coimisinéir Ioncaim) and operates within the EU VAT framework.

Ireland has multiple VAT rates. The standard 23% rate applies to most goods and services including electronics, clothing (excluding children's), most professional services, and motor vehicles. A reduced 13.5% rate applies to building services, tourism and hospitality (hotels, restaurants, short-term accommodation), newspapers, cinema, and certain other goods and services. A second reduced rate of 9% was temporarily introduced for tourism and hospitality sectors during COVID-19 but has been modified and adjusted since. A super-reduced 4.8% rate applies to livestock, agricultural goods, and greyhound services. A 0% rate applies to exports, most food for home consumption, children's clothing and footwear, and oral medicines.

Ireland is notable in the international tax landscape as a significant hub for multinational technology and pharmaceutical companies due to its 12.5% corporate tax rate. VAT is an important part of Ireland's tax architecture, with Revenue closely monitoring VAT compliance given the volume of international business activity.

Ireland's VAT registration threshold for domestic businesses is €80,000 for goods and €40,000 for services. EU harmonization means Ireland participates fully in the EU's One Stop Shop (OSS) system for cross-border B2C sales, allowing businesses to register in Ireland and report EU-wide e-commerce VAT through a single return.

For tourists, Ireland participates in the EU's VAT refund scheme for non-EU visitors. Visitors can claim back the 23% VAT on qualifying purchases at departure from EU airports.