Ireland VAT Calculator
Add or remove Irish VAT at standard (23%), reduced (13.5%), or second-reduced (9%) rates. Handles inclusive and exclusive calculations.
Irish VAT
VAT @ 23%
Inclusive Total
€1,230
VAT-Exclusive
€1,000
VAT (23%)
€230
VAT-Inclusive Total
€1,230
Three Irish VAT rates
23% standard covers most goods and services — electronics, adult clothing, alcohol, petrol, professional services. 13.5% reduced covers labour-intensive services (building, hairdressing, restaurant meals, tourism accommodation), fuel, and certain cleaning/waste services. 9% second-reduced covers newspapers, e-books, hotel accommodation during certain periods, and on-demand news services.
Zero-rating and exemptions
Zero-rated: most food, children's clothing and shoes, medicines, books, exports outside the EU. Exempt (not the same as zero-rated — no input VAT recoverable): medical services, education, financial services, insurance. If you're a zero-rated supplier, you still charge 0% but can reclaim input VAT — a better position than exempt.
Registration thresholds
You must register if annual turnover exceeds €85,000 for goods or €42,500 for services (any 12-month rolling period). For cross-border EU B2C sales, the OSS threshold is €10,000 EU-wide. Register within 30 days of crossing — late registration risks VAT arrears plus penalties.
Bi-monthly returns + ROS
Most businesses file VAT3 returns every 2 months through Revenue Online Service (ROS). Annual returns of trading details (RTD) are required separately. Revenue is aggressive on late filing — automatic surcharges apply even for 1 day late, escalating with repeated lateness. Set a recurring reminder 3 days before each deadline.
Frequently Asked Questions
Everything you need to know, in one place.
What are the Irish VAT rates?
Standard 23% (most goods/services). Reduced 13.5% (building services, restaurant meals, hairdressing, fuel). Second-reduced 9% (newspapers, e-books, hotels during tourism supports). Zero-rated: most food, children's clothing, medicines, books.
When do I need to register for VAT?
Mandatory thresholds: €85,000 for goods, €42,500 for services in any 12-month rolling period. You must register within 30 days of crossing. Cross-border EU B2C sellers also face the €10,000 EU-wide OSS threshold.
Can I reclaim VAT?
Yes if registered — reclaim VAT on business purchases through bi-monthly VAT3 returns. Cars, entertainment, and some food/drink are typically not reclaimable. Use Revenue ROS for submissions; late filing incurs automatic surcharges.
VAT on cross-border B2B?
Zero-rated when the customer is VAT-registered in another EU country (reverse charge applies). B2C cross-border follows OSS rules since 2021. Non-EU exports are always zero-rated with appropriate documentation.
How do I remove Irish VAT from an inclusive price?
Divide by 1 plus the rate. 23% VAT: pre-VAT = gross ÷ 1.23 (example: €123 inclusive = €100 + €23 VAT). 13.5% rate: divide by 1.135 (€113.50 = €100 + €13.50). 9% rate: divide by 1.09. Never subtract the rate directly — €123 minus 23% equals €94.71, which is incorrect. Bi-monthly VAT3 returns require accurate separation of gross and VAT amounts; tax invoices must show supplier VAT number, rate, and breakdown.
When must I issue a VAT invoice?
Within 15 days of the end of the month in which a taxable supply takes place (or earlier if payment is received). A valid VAT invoice must include: unique sequential number, supplier name and VAT number, customer name and VAT number (for B2B), supply date, description, rate, VAT amount in euro. Simplified invoices are permitted below €100. Credit notes follow the same format. Electronic invoices accepted if the recipient agrees. Keep copies 6 years (4 in some cases).
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