Ireland is home to the European headquarters of many multinational technology companies and is a major hub for cross-border digital services trade within the EU. Irish VAT compliance has some distinctive features worth understanding.
Irish VAT numbers begin with IE and are followed by either 8 or 9 characters. The format can include both letters and digits. Common formats include IE1234567T (7 digits + 1 letter) and IE1234567TW (7 digits + 2 letters).
Ireland is the recommended test case for VIES integration testing. IE6388047V (Google Ireland Limited) consistently returns a valid result with company name and Dublin 4 address — use this to confirm your implementation is working.
Ireland has one of the more complex rate structures in the EU. The standard rate of 23% applies to most goods and services. The 13.5% rate applies to fuel, building services, car hire, and hospitality. The 9% rate applies to newspapers, electricity, gas, and sporting facilities. The super-reduced rate of 4.8% applies to livestock and agricultural supplies. A zero rate applies to children's clothing, most food, oral medicines, and books.
Ireland sets registration thresholds by supply type: €80,000 per year for goods and €40,000 for services. Foreign businesses without an Irish establishment making taxable supplies in Ireland must register from the first euro.
Irish VIES responses are among the most reliable in the EU. Revenue Commissioners maintain a well-updated and responsive database.
Check an Irish VAT number →