If you are selling products or providing services you don’t have to register for VAT straight away. Revenue sets out thresholds. Once you expect to exceed these thresholds you are required to register for VAT.
The following thresholds apply:
- Goods 75,000
- Services 37,500
- Distance Sales 35,000*
*This relates to sales from a foreign supplier into Ireland. Eg If a UK supplier sells more than €35,000 worth of goods to private individuals in Ireland they are required to register for VAT in Ireland and apply Irish VAT to the goods.