VAT Guide for Agencies in Ireland

    Agencies operating in Ireland charge the standard VAT rate of 23% (reduced rates: 9%, 13.5%). Registration becomes mandatory at €80,000 (goods) / €40,000 (services), returns are filed bi-monthly, and cross-border B2B services are generally reverse-charged to the customer.

    Standard rate23%
    Reduced rates9%, 13.5%
    Registration threshold€80,000 (goods) / €40,000 (services)
    Filing frequencyBi-monthly
    CurrencyEUR
    In force since01 Jan 2012
    Last verified01 Sept 2026

    Official source

    Revenue Commissioners

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Ireland

    You invoice a customer based in Ireland for €1,000.00 of agencies work.

    Add 23% VAT: €230.00. Total invoiced €1,230.00, declared in your bi-monthly return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same €1,000.00 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    Sales to consumers in another EU country

    You sell €12,000.00 per year to private customers in other member states.

    Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.

    Late filing exposure

    Your bi-monthly return is filed after the deadline.

    Interest at 0.0274% per day on late payments. Penalties for failure to file or incorrect returns.

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    Compliance checklist

    • Confirm whether you are above €80,000 (goods) / €40,000 (services)
    • Register with Revenue Commissioners before your first taxable supply
    • Apply 23% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File bi-monthly and archive invoices for the statutory period
    • Two-thirds rule for mixed goods/services supplies
    • Cash receipts basis of accounting available

    FAQ — Agencies in Ireland

    When must agencies register for VAT in Ireland?

    Registration is required at €80,000 (goods) / €40,000 (services). Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to agencies in Ireland?

    The standard rate is 23%, with reduced rates of 9% and 13.5% for specific categories. Applied since 2012-01-01, last verified against Revenue Commissioners on 2026-09-01.

    How often do I file VAT returns in Ireland?

    Bi-monthly. Interest at 0.0274% per day on late payments. Penalties for failure to file or incorrect returns.

    What must appear on an invoice in Ireland?

    Standard EU requirements. Two-thirds rule for mixed supplies. Credit notes must reference original invoice.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Ireland for my sector?

    Two-thirds rule for mixed goods/services supplies · Cash receipts basis of accounting available · Margin scheme for travel agents

    Go further

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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