Can a UK Company Register for VAT in Ireland?

Can a UK Company Register for VAT in Ireland?

Since the UK's exit from the European Union, many UK businesses have found it necessary to register for VAT in Ireland to continue trading efficiently within the EU. Ireland, being English-speaking and part of the EU single market, is a natural choice for UK companies seeking to establish or maintain operations within Europe. This guide explores whether a UK company can register for VAT in Ireland, under what circumstances it's required, and how firms like Chern & Co. can help simplify the process.

1. Can a UK Company Register for VAT in Ireland?

Yes, a UK company can register for VAT in Ireland. In fact, post-Brexit, many UK businesses are required to do so in order to trade smoothly with Irish and EU customers. However, VAT registration rules are different for companies based outside the EU and depend on factors such as the type of goods or services being sold, where the customer is based, and how goods enter Ireland.

VAT registration in Ireland is mandatory for foreign (non-Irish) businesses that:

• Import goods into Ireland for resale.

• Hold stock in Ireland for delivery to Irish or EU customers.

• Sell goods or services directly to Irish customers and exceed the VAT registration thresholds.

• Provide certain types of digital services or telecommunications to non-VAT registered consumers in Ireland.

• Organize live events, exhibitions, or training in Ireland and charge Irish customers.

2. Mandatory vs. Voluntary VAT Registration

There are two types of VAT registration: mandatory and voluntary.

• Mandatory VAT Registration applies when a company reaches or expects to exceed a turnover of €37,500 for services or €75,000 for goods in a 12-month period. If you sell into Ireland regularly or operate there physically, you’ll likely meet the threshold.

• Voluntary VAT Registration can be done even below the threshold. Many UK companies choose this to reclaim Irish VAT on local expenses or appear more credible to Irish clients.

If your UK company only supplies zero-rated goods to Ireland (like certain food products or exports), VAT registration may not be necessary — but it could still be beneficial for reclaiming input VAT.

3. Distance Selling and Brexit Implications

Before Brexit, UK businesses could benefit from EU VAT simplification rules, including distance selling thresholds. Since leaving the EU, these rules no longer apply to UK firms.

Now, UK businesses shipping goods to private individuals in Ireland are considered importers, which can result in:

• Irish VAT due at the point of import.

• Need for a customs declaration.

• A requirement for the UK business to register for Irish VAT and charge Irish VAT to the customer.

For B2B transactions, the reverse charge mechanism often applies — the Irish business customer accounts for VAT — but this does not remove the need to register if the UK company stores goods or has a fixed establishment in Ireland.

4. VAT Registration Process in Ireland for UK Companies

Registering for VAT in Ireland as a non-established business involves several steps and documentation requirements. UK companies are considered non-established taxable persons (NETPs) under Irish law.

Steps to Register for VAT in Ireland:

1. Appoint a Tax Representative (in some cases):
   While not always required, some non-EU businesses may be asked by the Irish Revenue to appoint a fiscal representative to handle VAT obligations on their behalf. This is assessed on a case-by-case basis.

2. Submit a VAT Registration Application:
   UK businesses must complete Form TR1 (FT) or Form TR2 (FT) — depending on the structure of the entity — and provide supporting documents such as:

   • Certificate of incorporation

   • Proof of trade with Ireland (e.g., contracts, invoices)

   • A statement explaining why VAT registration is required

   • Tax clearance or similar documentation from the UK

3. Wait for Approval:
   The processing time typically takes 4–6 weeks. During this time, the Irish Revenue may ask for additional documents or clarification.

4. Comply with Ongoing VAT Obligations:
   Once registered, your UK company must:

   • Charge Irish VAT on sales to Irish customers.

   • Submit periodic VAT returns (usually bi-monthly or quarterly).

   • Maintain Irish-compliant VAT invoices and records.

   • Pay VAT due to the Irish Revenue.

5. Common Challenges for UK Companies

Many UK companies encounter challenges when registering for VAT in Ireland due to:

• Lack of an Irish presence or address

• Insufficient evidence of Irish trade

• Confusion over post-Brexit customs/VAT rules

• Delays due to incorrect documentation

This is where professional support becomes invaluable.

6. How Chern & Co. Can Help

Chern & Co. is an experienced Irish law firm that specializes in helping international and UK-based businesses navigate Irish legal and tax systems. They offer end-to-end support for UK companies seeking VAT registration in Ireland.

Their VAT registration services include:

• Advising on whether VAT registration is required for your business model.

• Preparing and submitting VAT registration forms to the Irish Revenue.

• Assisting with the appointment of a tax representative if required.

• Providing a registered office address in Ireland for correspondence.

• Ongoing VAT compliance services: preparing and filing VAT returns, issuing compliant invoices, and managing communication with Revenue.

Chern & Co.’s team of legal and tax professionals are well-versed in post-Brexit VAT issues and can help you avoid common mistakes that lead to registration delays or penalties.

With their support, UK businesses can confidently register for VAT, comply with local laws, and focus on growth in the Irish and broader EU markets.

7. Final Thoughts

Registering for VAT in Ireland as a UK business has become increasingly necessary in the post-Brexit era. Whether you're shipping goods, storing inventory, or delivering services to Irish customers, VAT compliance is critical for smooth trading operations and legal standing.

While the process can be complex, it is entirely manageable — especially with the help of expert advisors. Chern & Co. offers a streamlined, professional approach to VAT registration and ongoing compliance, making them a trusted partner for UK companies entering the Irish market.

If your UK company is considering doing business in Ireland, don’t let VAT become a stumbling block. With the right preparation and legal guidance, you can register, comply, and thrive in one of Europe’s most dynamic economies.