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05.09.2019

Ireland: Registering for VAT

Guidelines for VAT registering VAT were updated on June 15, 2019

Key Facts
  • In most scenarios, an application for VAT registration should be submitted online.
  • In most scenarios, an application for VAT registration should be submitted online.
  • Applicants who have a business established in the State should complete TR1and TR2 registration form.
  • Having ‘intra-EU’ status will also cause the company to be registered automatically for VIES reporting obligations.
  • Once successfully registered for VAT, tax returns and payments must be submitted electronically.

Revenue updated the guidelines for registering for VAT on June 15, 2019.

In most scenarios, an application for VAT registration should be submitted online. There are a number of applicant categories which currently cannot use eRegistration; those within these categories must submit a paper application form.

Applicants who have a business established in the State should complete the following forms online:

  • TR1 registration form for individuals, sole traders, trusts and partnerships
  • TR2 registration form for limited companies.

Applicants in the following categories cannot access the eRegistration service and should continue to submit paper applications:

  • Individuals currently not eligible to register for myAccount
  • Non-assessable spouses
  • Companies that have no Irish-resident directors (foreign companies)
  • Unincorporated bodies and non-profit organizations, e.g. schools, boards of management, charities, which are not represented by an agent
  • Executors
  • Collection agents.

From June 15, 2019, companies applying for VAT registration will be asked to specify whether they wish to apply for ‘domestic-only’ or ‘intra-EU’ status. Companies not undertaking any intra-EU trade should apply for ‘domestic-only’ status. Companies intending to trade with businesses elsewhere in the EU should apply for ‘intra-EU’ status, which will enable them to make zero-rated or non-taxable intra-Community sales. Having ‘intra-EU’ status will also cause the company to be registered automatically for VIES reporting obligations. Companies applying for ‘intra-EU’ status will be required to provide additional details on their application forms, including information related to transport arrangements, the nature of supplies and acquisitions, and due diligence measures undertaken to establish the bona fides of customers and suppliers. Companies with ‘domestic-only’ status may apply at any time for ‘intra-EU’ status, at which point they will be asked to provide these same details.

A business that has not yet commenced to supply taxable goods or services may register for VAT subject to the provision of satisfactory evidence that the applicant will become an accountable person. Such evidence of ‘intention to trade’ may include:

  • Leases
  • Contracts
  • Tools of the trade.

If the applicant is registering for VAT in advance of proposed property transactions, a contract that provides for future entitlement to the land may be taken as an indicator of ‘intention to trade’. There are minimum conditions that must be met before the VAT in respect of a property transaction is allowable. VAT registration is effective from a date agreed to by the local tax district and the applicant, after the completed application has been received by Revenue. If electing to register, the effective date will not be earlier than the beginning of the taxable period during which the application was made.

If any of the information supplied changes, the relevant Revenue office must be notified within 30 days.

Once successfully registered for VAT, tax returns and payments must be submitted electronically.


Contact

Andrew Gelling
Email: andrew.gelling@agellingtax.com

Article published in WTS Global VAT Newsletter Q3/2019
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
View publication
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