VAT Guide for Education & Training in Ireland
Education & Training 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 B2C sales are reported through the EU One-Stop Shop.
| Standard rate | 23% |
| Reduced rates | 9%, 13.5% |
| Registration threshold | €80,000 (goods) / €40,000 (services) |
| Filing frequency | Bi-monthly |
| Currency | EUR |
| In force since | 01 Jan 2012 |
| Last verified | 01 Sept 2026 |
Official source
Revenue CommissionersFigure 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 education & training 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.
B2C digital sales to other EU countries
Consumers across the EU subscribe to your platform for a total of €10,000.00 per year.
Above the €10,000 EU-wide threshold you charge the customer's local rate and file a single OSS return instead of registering in each country.
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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Check my Tax Health ScoreCompliance 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 — Education & Training in Ireland
When must education & training 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 education & training 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
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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