# Irish VAT Registration for Foreign Companies | ARAN

> Irish VAT registration support for non-established and foreign companies supplying goods or services in Ireland, including TR2(FT), OSS and ongoing VAT filings.

URL: https://aran-accounting.ie/en/vat-registration-ireland-foreign-company
Language: en
Published: 2026-10-14
Last updated: 2026-10-14
Author: Rafael Arantes - Registered Tax Agent (TAIN), founder of ARAN Accounting

## Summary

We help overseas companies work out whether an Irish VAT registration, reverse charge, OSS route or another treatment applies, then coordinate registration and returns where needed.

- A non-established trader supplies without a fixed place of business in Ireland.
- Irish VAT registration depends on the supply, customer, location and any applicable simplification.
- Non-resident companies use the Revenue route for foreign traders rather than the ordinary domestic online form.

## Frequently asked questions

Q: Does every foreign company selling to Ireland need Irish VAT registration?
A: 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.

Q: Can a non-resident company register through ordinary ROS eRegistration?
A: 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).

Q: Do Irish VAT turnover thresholds always protect a foreign company?
A: No. Non-established trader rules and specific transactions can require registration irrespective of the ordinary domestic threshold. The actual supply chain must be reviewed.

Q: Can ARAN file ongoing Irish VAT returns after registration?
A: Yes. We can scope registration, bookkeeping requirements, VAT3 returns, RTD and related Revenue correspondence.

Q: We already issued invoices. Can you review the past period?
A: Yes. We identify the likely effective date, invoice treatment, available records and correction options before filing anything.

## Sources

- Revenue: Non-established traders doing business in Ireland: https://www.revenue.ie/en/vat/foreign-suppliers-doing-business-in-ireland/index.aspx
- Revenue: How to register for VAT: https://www.revenue.ie/en/vat/vat-registration/how-do-you-register-for-vat/index.aspx
- Revenue: VAT registration: https://www.revenue.ie/en/vat/vat-registration/index.aspx
- Revenue: Non-Union One-Stop Shop: https://www.revenue.ie/en/vat/vat-ecommerce/non-union-scheme/index.aspx

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