Selling to Ireland 2026 — VAT Rates, Rules & Compliance

This guide covers the Ireland-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Irish customers.

For the underlying EU mechanisms that apply across all member states, see:

• EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
• Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
• Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Ireland

In Ireland, VAT is known as VAT in English and Cáin Bhreisluacha (CBL) in Irish. Ireland has a four-tier rate structure. When you sell to an Irish consumer under the IOSS scheme, you must charge the correct Irish rate at checkout.

Standard Rate: 23%

Applies to the majority of goods: electronics, cosmetics, most digital services (SaaS, downloads, streaming), and physical goods not listed below.

Reduced Rate: 13.5%

Applies to:

• Fuel (gas, electricity, oil)
• Building and renovation services
• Hotel and tourist accommodation
• Restaurant and catering services (food and non-alcoholic beverages)
• Cinema and theatre tickets
• Hairdressing services

Second Reduced Rate: 9%

Applies to:

• Newspapers and periodicals (print)
• Digital newspapers and e-books (since restoration of the reduced rate)

Zero Rate: 0%

Applies to a broad range of essential goods:

• Children’s clothing and footwear (under 10–11 years, specific size thresholds)
• Most food intended for human consumption
• Oral medicines and vitamins
• Physical books
• Seeds, fertilisers, and animal feed
• Passenger transport

Critical difference from most EU countries: In Ireland, children’s clothing and footwear are zero-rated at 0%. If you sell children’s items that are standard-rated in your home country, you must charge 0% VAT — not 23% — when shipping to Irish consumers. Charging 23% on zero-rated goods means your customers overpay, which creates chargebacks and disputes.

Currency: Euro (EUR)

Ireland uses the Euro and has done so since 1 January 2002. All invoices and VAT amounts for Ireland are denominated in EUR.

Ireland as an OSS/IOSS Registration Hub

Ireland is one of the most popular EU member states for Non-Union OSS and IOSS registrations by non-EU sellers. The reasons are practical:

• Revenue (Irish tax authority) communicates in English
• Online registration is fully digital via Revenue’s MyEnquiries system
• Ireland has well-developed tax advisor infrastructure for non-EU businesses
• Registration timelines are typically 2–4 weeks

If you have not yet registered for IOSS or Non-Union OSS and are choosing your registration country, Ireland is a strong candidate.

Selling to Irish Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Irish consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to an Irish consumer, you must comply with Irish VAT rules.

IOSS vs non-IOSS in Ireland

If you sell physical goods under €150 to Irish consumers, registering for IOSS is strongly recommended.

Without IOSS (DAP — Delivered at Place):

1. The parcel is stopped by Irish customs (Revenue Commissioners)
2. An Post contacts the customer to collect outstanding VAT
3. The hidden cost: An Post charges a customs clearance fee — typically €5–€10 per parcel
4. Irish consumers are familiar with fast, frictionless EU delivery; unexpected customs charges significantly increase return rates

IOSS eliminates carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure shipping labels include accurate HS codes and product descriptions.

Selling to Irish Businesses (B2B)

For sales to a VAT-registered Irish business, the standard EU B2B rules apply.

1. Validate the VAT number. Irish VAT numbers start with ‘IE’ followed by 8 or 9 characters (e.g., IE1234567T or IE1234567TW). The format varies — it may contain letters in positions beyond the country prefix. Always validate on VIES before zero-rating the invoice.
2. Reverse charge. Do not charge VAT. The Irish business accounts for VAT on their own Irish VAT return.
3. Invoice statement. State “Reverse Charge” on your invoice (English is the official language; no Irish-language equivalent required).

Key Compliance Requirements for Ireland

Invoice retention — 6 years

Irish tax law requires retention of all invoices and business records for 6 years from the end of the accounting period.

Invoice requirements

Irish invoices must include your VAT number, the customer’s address, a unique sequential invoice number, the applicable VAT rate per line item, and the supply date.

Zero-rated children’s clothing — size threshold

The Irish zero-rate for children’s clothing applies to garments and footwear sized for children up to approximately 10–11 years (with specific size designations in Revenue guidance). Ensure your product categorisation correctly identifies children’s vs. adult sizes, as the distinction affects the tax rate.

Northern Ireland consideration

Northern Ireland has a unique status under the Windsor Framework — it is in Great Britain politically but follows EU Single Market rules for goods. Deliveries to Northern Ireland addresses (BT postcodes) are technically UK territory. However, for parcel purposes, international sellers should note that Northern Ireland uses the same customs procedures as the Republic of Ireland for EU-origin goods. If shipping to Northern Ireland from outside the EU, the parcel clears UK customs (HMRC), not Irish customs.

Shipping to Ireland: Documentation

• Electronic customs data: ensure your carrier transmits customs data electronically to Revenue.
• Accurate descriptions: use specific product descriptions with correct HS tariff codes.
• IOSS number: if using IOSS, your IOSS number must be electronically transmitted — manual notation is not sufficient.

Related Guides

• EU Overview — IOSS, OSS & VAT Rates
• Selling to EU Consumers — IOSS Guide
• Selling to EU Businesses — Reverse Charge
• EU Selling Setup Checklist

Selling from a Specific Country?

The Ireland-specific rules above apply to any international seller.

• United Kingdom — Ireland is the only EU country sharing a land border with the UK. Post-Brexit, GB sellers shipping to the Republic of Ireland face standard non-EU customs requirements. Northern Ireland has separate rules under the Windsor Framework.
• United States — guide coming soon
• Australia — guide coming soon