Ireland VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Germany. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Revenue Commissioners (RC)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Revenue Commissioners (RC)
Standard rate	23%
Reduced rates	13.5%, 9%, 4.8%
Registration threshold	Goods €85,000 / Services €42,500
Filing frequency	Bimonthly standard; monthly / four-monthly / biannual / annual variants exist
E-invoicing / digital reporting	There is no current general electronic invoicing mandate, although B2G electronic invoicing is supported and a domestic roadmap has been announced.
Typical registration lead time	2-6 weeks