Can a UK Company Register for VAT in Ireland? [Full Guide]

If you're a UK business owner trading with Ireland or expanding your presence in the EU, one practical question comes up early: can a UK company register VAT in Ireland?

The answer is yes, UK companies are eligible for Irish VAT, but unlike UK thresholds, Irish VAT for non-resident UK firms kicks in the moment you start taxable activity.

You’ll need to meet certain conditions, provide the right documentation, and follow a process that’s very different from registering for VAT in the UK.

This guide breaks down exactly how VAT registration works for UK companies in Ireland, including when it’s required, what forms you need, what mistakes to avoid, and how long it typically takes.

When is VAT registration required in Ireland for non-resident businesses

For Irish-established businesses, VAT registration becomes mandatory after passing certain thresholds. But for non-resident businesses like those based in the UK, the rules are stricter.

🔸No registration threshold: The standard Irish VAT registration thresholds (e.g., €85,000 for goods, €42,500 for services from 2025) apply only to Irish-resident businesses.

Non-resident companies, including UK businesses, must register for VAT immediately when they start making taxable supplies in Ireland, so there is no minimum turnover threshold.

🔸 Taxable activities include:

• Selling goods or services to Irish customers
• Importing products into Ireland
• Holding inventory in Ireland for sale
• Delivering cross-border B2B or B2C services

If your business is doing any of these things, you’re expected to register for Irish VAT without delay.

Two types of Irish VAT registration

Ireland uses a two-tier VAT registration model. Your registration type depends on how you plan to trade.

1. Domestic-only VAT registration

This applies if you're only supplying goods or services within Ireland or dealing with non-EU countries.

2. Intra-EU VAT registration

This is for UK businesses trading across the EU using Ireland as their base. It allows for zero-rated intra-community supplies and is required if you're:

• Selling goods to other EU countries from Ireland
• Purchasing from EU suppliers using your Irish VAT number

Getting an intra-EU VAT number means providing extra documentation to prove your business activity and intention to trade across borders.

Step-by-step to Irish VAT registration for UK businesses

Now, let’s go over the key steps of how to register for VAT in Ireland if you are running a UK-registered company:

Step 1 – Confirm your eligibility and business intentions

🔸What this step involves:

The first step is to assess whether your UK business needs to register for VAT in Ireland (not just if you are already making sales). It includes reviewing your operations, planned activities, and any presence you might have in Ireland, either directly or through partners like warehouses or fulfilment providers.

🔸 Why is this step important?

Irish VAT law does not give non-resident businesses a turnover threshold like the UK does. Instead, registration is required as soon as you begin carrying out taxable activities within Ireland. You may also choose to register voluntarily if you want to reclaim VAT on Irish expenses or improve your credibility with partners.

🔸 What to do in this step:

• Review whether you are selling goods or services directly into Ireland.
• Check if you are storing goods in Ireland for Irish or EU customers.
• Look at whether you are importing products into Ireland.
• Decide if you intend to use Ireland as a base for EU trade.
• Consider whether you need a domestic-only VAT number or an intra-EU number.

🔸 Additional considerations:

• If your only activity is distance selling to EU consumers and your total EU-wide sales are below €10,000, you may not need to register in Ireland but could consider the VAT One Stop Shop (OSS) instead.
• But OSS applies to distance sales and digital services only. If you import goods into Ireland or sell to Irish businesses, direct VAT registration in Ireland is still required.
• If you want to claim VAT back on Irish business costs, you may still register voluntarily even without direct sales.

📍 Tip: Before moving forward, write down your reasons for registering, the activities that trigger registration, and the type of customers or suppliers involved. This will help you complete the application forms later.

Step 2 – Gather the required supporting documents

🔸 What this step involves:

You need to compile a full set of documents to prove that your UK company is legitimate, actively trading, and has real links to Ireland. The Irish Revenue requires evidence to verify that your registration is justified.

🔸 Why is this step important?

Applications with missing or vague documents are often rejected or delayed. Being thorough at this stage reduces the chance of Revenue requesting additional information later.

🔸 What to include:

1. Company identification documents:

• Certificate of incorporation from Companies House
• Articles of association (or company constitution)
• Valid photo ID or passport for each company director

2. Proof of an Irish business address or physical connection:

• Utility bill or lease agreement for an Irish office or warehouse
• A letter or agreement from a fulfilment provider based in Ireland
• Warehouse booking or logistics contract

3. Evidence of trading activity in Ireland or the EU:

• Signed contracts or service agreements with Irish customers
• Purchase orders from Irish or EU suppliers
• Invoices for goods or services sold in Ireland
• A business plan outlining your products or services, your sales strategy, and expected volume of trade

4. Intra-EU trading documents (if applicable):

• Contracts with customers or suppliers in other EU countries
• Delivery notes or logistics schedules showing goods moving across borders
• Forecasts of trade volume between Ireland and EU countries

📍 Tip: Make sure all documents are current and clearly linked to your Irish operations. If your only connection is planned activity, include clear proof that steps are being taken, such as quotes, negotiations, or shipping arrangements.

Step 3 – Complete the correct VAT registration form

🔸 What this step involves:

There are different forms for different types of businesses, so make sure to choose the right one and complete it accurately.

🔸 Why is this step important?

Using the wrong form or providing unclear answers can cause serious delays. Irish Revenue needs to understand your structure, your business activity, and the reasons you are applying for VAT registration.

🔸 Which form to use:

• For UK companies, as non-resident entities, the correct and exclusive form for VAT registration is Form TR2(FT).
• Form TR2 is for resident companies.
• Form TR2(FT) if you are a foreign company with no permanent establishment in Ireland.
• Form TR1 only if you are a sole trader or partnership (this is uncommon for UK businesses).
  
  

🔸To recap: For UK companies, as non-resident entities, you must use Form TR2(FT). This form is specifically designed for foreign companies registering for tax in Ireland. Form TR2 is exclusively for companies established in the State.

It’s important to understand that for VAT registration purposes, a UK company is generally considered ‘not established in the State’ and must use Form TR2(FT), even if it has a physical presence in Ireland. This is often due to the requirement for companies ‘established in the State’ to have Irish-resident directors for online registration, which non-resident UK companies typically do not have.

🔸 What to include on the form:

• Business name, registered address, and trading name if different
• Full description of your business activity, including what you sell, where, and how
• Irish or EU customer details, including the nature of contracts
• Explanation of whether you are applying for a domestic-only VAT number or one for intra-EU trade

📍 Tip: Do not use generic phrases like "we sell online" or "B2B sales." Describe your operations clearly, such as "importing clothing from the UK into Ireland for resale through our Irish logistics partner."

Step 4 – Submit your application to Irish Revenue

🔸 What this step involves:

You must send the completed form, along with all supporting documents, by post to the Revenue office in Wexford.

🔸 Why is this step important?

Unlike UK VAT registration, which can often be completed online, Irish VAT registration for non-resident companies is only available by postal submission. If your documents are not complete, your application will be delayed or returned.

📍 Tip: Use a secure courier or tracked postal service. Keep a copy of everything you submit, and if possible, include a cover letter summarising your application and listing your supporting documents.

Step 5 – Respond to Revenue’s review process

🔸 What this step involves:

Once your application arrives, Revenue will begin reviewing it. They may ask for clarification or additional documents.

🔸 Why is this step important?

If Revenue has any doubts about your business activity or the quality of your documentation, they may put your application on hold until you respond. Ignoring their request or providing insufficient detail can result in rejection.

🔸 What Revenue looks for:

• Genuine business activity taking place in Ireland
• Contracts or relationships with Irish or EU-based parties
• Accurate and complete form responses
• Matching information across all documents

🔸 What to expect:

• For Irish-based businesses: processing time is usually 4 to 6 weeks
• For UK or other foreign companies: it can take approximately 28 working days depending on complexity and completeness

📍 Tip: If you receive a letter from Revenue requesting further information, reply promptly. Include the requested documents and a short explanation, referencing your application.

Step 6 – Receive your Irish VAT Number

🔸What this step involves:

Once Revenue approves your application, they will issue your VAT registration number. This number begins with the prefix IE and must be included on all your VAT invoices and filings.

🔸 Why this step is important:

Your VAT number allows you to charge Irish VAT, reclaim input VAT on expenses, and comply with Irish tax rules. It is also required to register for the Revenue Online Service (ROS), which you will use to file VAT returns.

📍 Tip: If you applied for intra-EU registration, your number will be added to the VIES database. You can confirm it by searching your VAT number on the EU VIES website once approved.

Step 7 – Manage your VAT compliance in Ireland

🔸 What this step involves:

After registration, you must meet all ongoing Irish VAT obligations. This includes charging VAT, filing VAT returns, keeping records, and updating Revenue when things change.

🔸 Why is this step important?

Failing to comply with Irish VAT law can result in fines, interest charges, or even the removal of your VAT registration.

🔸 Your responsibilities:

• File VAT returns: Usually every two months, even if no VAT is due (nil returns may still be required)
• Charge the correct VAT rate: Apply the appropriate Irish VAT rate to goods or services supplied to Irish customers
• Keep detailed records: Maintain invoices, receipts, contracts, and all supporting documentation for at least 6 years
• Report changes: Inform Revenue within 30 days if your business address, directors, company structure, or trading activity changes

📍 Tip: Use accounting software that supports Irish VAT rules and deadlines, or appoint an Irish tax advisor if your setup becomes more complex over time.

Do you need a fiscal representative?

If your UK company is registering for VAT in Ireland, you may be required to appoint a local fiscal representative, but it depends on your business circumstances and the Irish Revenue’s requirements.

What is a fiscal representative?

A fiscal representative is a person or company established in Ireland (or sometimes another EU member state) who acts as your local agent for VAT purposes. They handle VAT compliance, including filing returns and payments, and may be jointly liable for your VAT obligations.

When is a fiscal representative required in Ireland?

• Non-resident businesses: If you are a non-resident business (such as a UK company post-Brexit), Irish law allows the Revenue Commissioners to require you to appoint a fiscal representative when registering for VAT.
• Not automatically mandatory: This appointment is not automatic for all non-resident companies. Instead, the Irish tax authorities may issue a notice requiring a fiscal representative if they consider it necessary to ensure VAT compliance and collection.
• Practical implication: Many UK companies voluntarily appoint a fiscal representative to facilitate registration and compliance, but legally, you must comply if the Revenue demands it.

Why does Ireland require fiscal representatives?

• Since the UK is now a non-EU country, Ireland needs assurance that VAT obligations will be met by non-resident businesses operating within its jurisdiction.
• A fiscal representative provides a local point of contact and ensures accountability for VAT payments and filings.

How does this compare to other jurisdictions?

• Some EU countries require mandatory fiscal representatives for all non-EU businesses.
• Others waive this requirement or make it conditional.
• The UK itself does not require fiscal representatives for EU or non-EU businesses registering for UK VAT.

How to prove active trading to Revenue

One of the most important parts of the application is showing that your business is actively trading, or has firm plans to start, in Ireland.

Irish Revenue looks for:

• Signed contracts or service agreements with Irish customers
• Invoices showing recent or pending transactions
• Irish address documentation (even a fulfilment provider counts)
• Business plans with realistic forecasts and supplier details
• Evidence of intra-EU trade, if applicable

They want to see that your company isn’t just registering “in case” but that you’re genuinely engaged in the Irish market.

What causes Irish VAT application for UK traders to be rejected?

Here are common reasons why UK companies get their applications delayed or rejected:

❌ Incomplete documents
❌ No proof of Irish or EU trading
❌ Vague or generic business activity descriptions
❌ No Irish business address or fulfilment partner
❌ Failure to reply to Revenue’s follow-up questions

Be proactive and detailed. Clear, relevant documentation saves weeks or months of delay.

Differences between VAT Registration in the UK vs Ireland

Final thoughts

So, can a UK company register for VAT in Ireland? Yes, and if you're planning to trade with Irish customers or expand into the EU, it’s not only possible, it’s essential. The process takes time and paperwork, but once completed, it opens up seamless access to the Irish market and broader EU trade.

How ANNA supports UK businesses preparing for Irish VAT registration

1. VAT Registration made easy (UK-focused)

ANNA provides a user-friendly platform to register your business for VAT with HMRC. It guides you through the steps, helps you avoid errors, and ensures all the basics are in place.

✅ While tailored to UK VAT, this experience helps business owners get familiar with what’s involved in VAT registration, making it easier to handle the Irish process later.

2. Expert support through an AI Tax Assistant

ANNA’s AI-powered assistant, Tax Terrapin, offers real-time answers to VAT questions, including how VAT works, when to register, and what you can claim.

✅ This kind of support helps you understand VAT obligations in general, which is especially useful when you're navigating cross-border VAT rules like those in Ireland.

3. Reliable bookkeeping for proof of trade

Every transaction in your ANNA business account is matched to receipts and invoices, creating a strong digital paper trail.

✅ This is particularly helpful when applying for Irish VAT, where you need to show trading activity or intention through real documentation.

4. Cash flow planning with VAT Pots

ANNA's "Pots" feature lets you automatically set aside money for future VAT bills, reducing the risk of surprise tax payments.

✅ Managing VAT payments smoothly is important when operating across borders, including in Ireland, where VAT payments can be quarterly or bi-monthly.

What ANNA does not offer directly

• ANNA does not currently offer direct Irish VAT registration services.
• It does not file VAT returns to the Irish Revenue Commissioners.
• Irish VAT registration is a paper-based process that involves submitting detailed trading documentation to Revenue in Ireland.

Wrapping up

While ANNA Money doesn't handle Irish VAT registration directly, we've got your back on the UK side of things. Our platform makes VAT management effortless with solid bookkeeping, automatic tax calculations, reliable record-keeping, and helpful VAT guidance - so at least one part of your cross-border setup runs smoothly!

Just a heads up: This article is meant to give you a general overview of the Irish registration process - think of it as a helpful starting point rather than the final word. Every business situation is different, and tax rules can be pretty complex (and let's be honest, they change more often than we'd like!).

Before you dive in and start filling out forms, it's worth having a chat with a qualified Irish tax advisor who can look at your specific circumstances. Whether you're running a bakery in Birmingham or a gym in Glasgow, they'll be able to guide you through the bits that apply to your particular setup and make sure you don't miss anything important.

Better to spend a bit on proper advice upfront than deal with headaches later, right?