Irish VAT Registration Threshold Checker
See whether your business is over, approaching, or below the Irish VAT registration threshold. Built on the current thresholds - EUR 85,000 for goods and EUR 42,500 for services - and the rolling 12-month basis Revenue actually uses. Estimates when you will cross the line if you keep growing.
Indicative guidance, not tax advice. Confirm your position with your accountant or Revenue before registering.
Your VAT status
You are approaching the threshold
Your turnover of €40,000 is 94% of the €42,500 services threshold. You have €2,500 of headroom left.
€40,000 of €42,500 threshold
At €4,000/month you would cross the threshold in about 1 month. You must register before you exceed it, and at the latest when you expect to exceed within 30 days.
As a services business you are assessed against the €42,500 services threshold.
Other thresholds that can force registration
- Intra-EU acquisitions (€41,000): if you buy more than this value of goods from other EU member states in a 12-month period, you must register even if your sales are below the main threshold.
- Distance sales and digital services (€10,000 EU-wide): selling more than this to consumers in other EU countries means charging VAT in their country, usually via the One Stop Shop (OSS).
- Services received from abroad (no threshold): if you receive certain B2B services from outside Ireland you must register and self-account for VAT under the reverse charge from the first euro.
- Voluntary registration: you can register below the threshold to reclaim VAT on start-up costs or to sell credibly to VAT-registered customers.
Thresholds verified 2 June 2026
- Source: Revenue - VAT thresholds.
- An increase to EUR 100,000 (goods) and EUR 50,000 (services) has been discussed but is NOT yet in force. This tool uses the thresholds currently in effect.
- Threshold figures live in
src/data/calculator-data/vat-thresholds.json- update there when Revenue changes them.
How the Irish VAT threshold actually works
Ireland does not have a single VAT registration threshold. It has two: a higher one for businesses that supply goods (EUR 85,000) and a lower one for businesses that supply services (EUR 42,500). The figure that matters is your taxable turnover over any continuous 12-month period - a rolling window, not your calendar or financial year. The moment that rolling total exceeds the relevant threshold, or you can reasonably foresee that it will, you are obliged to register.
The most common mistake is waiting for the year-end accounts. By then you may have been trading over the threshold, and therefore under-collecting VAT, for months. Revenue can pursue the VAT you should have charged even if you never collected it from your customers, which comes straight out of your margin.
The 90% rule for mixed businesses
If you sell both goods and services, you only get the higher EUR 85,000 goods threshold when at least 90% of your turnover comes from goods. Fall below 90% goods and the lower EUR 42,500 services threshold applies to everything you sell. This catches a lot of product businesses that also do installation, consulting, or support - the services element can quietly drag them onto the lower threshold.
When you must register before you cross
You do not get to wait until you have actually exceeded the threshold. If you expect to exceed it within the next 30 days, you must register first. A new business that reasonably expects to be over the threshold from the outset should register from day one. The run-rate estimate in this tool is there to flag that moment early - if you are on track to cross in a month or two, start the registration process now.
What this checker does not cover
This is a turnover-based screen, not a full VAT determination. It does not handle exempt or non-taxable activities, the two-thirds rule (where goods supplied as part of a service can change the VAT rate), property transactions, the second-hand margin scheme, VAT groups, or the special rules for farmers and sea fishers. It also uses the thresholds currently in force - an increase to EUR 100,000 (goods) and EUR 50,000 (services) has been discussed but is not yet law. Treat the result as a prompt to act, then confirm the detail with your accountant.
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What to look for
- Track your turnover on a rolling 12-month basis, not by calendar year.
- Register before you cross if you expect to exceed the threshold within 30 days.
- If you sell goods and services, check the 90% rule - it may put you on the lower threshold.
- Use accounting software that flags your VAT position automatically as turnover grows.
Common mistakes to avoid
- Waiting for the year-end accounts to discover you went over months ago.
- Assuming the threshold resets each January.
- Forgetting that services received from abroad trigger registration with no threshold.
- Ignoring the intra-EU acquisition and distance-sales thresholds.
Frequently asked questions
What is the VAT registration threshold in Ireland?
There are two main thresholds, assessed on any rolling 12-month period: EUR 85,000 for businesses supplying goods and EUR 42,500 for businesses supplying services. A mixed business only gets the higher goods threshold if at least 90% of its turnover comes from goods.
Is the VAT threshold based on the calendar year?
No. Irish VAT registration is assessed on any continuous 12-month period, not the calendar or financial year. You must register once you exceed, or reasonably expect to exceed, the threshold in any such period - and at the latest when you expect to exceed it within the next 30 days.
Do I have to register for VAT if I am below the threshold?
Not compulsorily, but you can register voluntarily. Businesses often do this to reclaim VAT on start-up costs or to sell more credibly to other VAT-registered customers. Once registered you must charge VAT on all taxable supplies.
What is the 90% rule for VAT thresholds?
A business that supplies both goods and services qualifies for the higher EUR 85,000 goods threshold only if at least 90% of its total turnover comes from the supply of goods. If less than 90% is goods, the lower EUR 42,500 services threshold applies to all of its turnover.
Are there other situations that force VAT registration?
Yes. Acquiring more than EUR 41,000 of goods from other EU member states in a 12-month period requires registration, as does receiving certain B2B services from abroad (no threshold - you self-account under the reverse charge). Cross-border B2C distance sales and digital services above EUR 10,000 EU-wide require charging VAT in the customer country, usually via the One Stop Shop.
Related resources
- Accounting software for Irish businesses - platforms that track your VAT position and file returns to Revenue (ROS).
- Invoicing software for Ireland - tools that handle Irish VAT rates and registration thresholds correctly.
- True Cost Calculator - model the full cost of a software tool before you commit.
- Find My Stack - AI-powered software stack recommender for Irish SMEs.
- Cash Flow Runway & Resilience Calculator - see how long your cash lasts and stress-test your reserves.
Results are indicative only and based on the information provided. Data may not reflect current vendor offerings and is subject to change. Always verify details directly with vendors before making purchasing decisions.