Irish VAT Registration for Foreign Companies

We move or hold goods in Ireland

Stock, imports, installation and domestic supplies can create different Irish VAT obligations.

We supply services to Irish customers

B2B and B2C services can follow different place-of-supply and reverse-charge rules.

We have already invoiced Irish sales

The start date and past invoices need review before a registration or correction is filed.

How the foreign VAT review works

Map supplies and movement

We document goods, services, customers, locations and invoice flow.

Determine the likely VAT route

We compare Irish registration, reverse charge, OSS and any sector-specific rules.

Prepare the registration

Where required, we assemble the non-resident application and supporting evidence.

Build the filing process

We define invoice data, bookkeeping and return responsibilities from the effective date.

What Revenue means by a non-established trader

Revenue describes a non-established trader as a person supplying goods or services without a fixed place of business in Ireland. The rules cover much more than one threshold: domestic supplies, construction, installation, stock held in Ireland, imports and cross-border consumer sales can each produce a different answer.

That is why we start with the transaction flow instead of automatically applying the Irish small-business thresholds used by established traders.

Registration, reverse charge or OSS

Some supplies require an Irish VAT number. Others may be accounted for by the Irish business customer under reverse charge. Certain cross-border B2C supplies may be reportable through the Union or non-Union One-Stop Shop instead of multiple domestic registrations.

A foreign company that does need Irish registration generally follows Revenue's non-resident process, including TR2(FT) for a non-resident limited company. Once registered, electronic VAT returns and payments follow the Irish filing obligations.

What we review before registering

Legal entity and country of establishment
Irish fixed establishment, branch, people or premises
Goods flow, import records and stock locations
B2B versus B2C customer status
Invoice dates and the first Irish transaction
Existing EU VAT numbers and OSS registrations

We can then scope the registration, historical corrections if any, bookkeeping data and recurring VAT3/RTD work without treating every foreign business as the same case.

Start with the transaction flow

Tell us what is sold, where goods move, whether customers are businesses or consumers and where the company is established. We will identify the likely registration route and the information needed for a formal review.

Frequently Asked Questions

No. The answer depends on what is supplied, where the supply takes place, the customer's status and whether reverse charge or an OSS scheme applies.

Revenue states that the domestic online facility is for businesses established in Ireland. Non-resident limited companies use the foreign-trader route, including Form TR2(FT).

No. Non-established trader rules and specific transactions can require registration irrespective of the ordinary domestic threshold. The actual supply chain must be reviewed.

Yes. We can scope registration, bookkeeping requirements, VAT3 returns, RTD and related Revenue correspondence.

Yes. We identify the likely effective date, invoice treatment, available records and correction options before filing anything.

Confirm the Irish VAT obligation before the first incorrect invoice