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Non-established traders doing business in Ireland

  1. Overview
  2. Non-established traders supplying goods and services in Ireland
  3. Non-established traders and intra-Community distance sales
  4. Non-established builders and subcontractors
  5. Non-established traders installing or assembling goods
  6. Non-established traders supplying gas through the natural gas system or electricity
  7. Consignment stock supplied from the EU for onward supply in Ireland
  8. Importation of goods by a non-established supplier

Non-established traders and intra-Community distance sales

As a non-established trader,  if you make intra-Community distance sales of goods to the State, you must register for Value Added Tax (VAT) in the State if:

  • the total value of your intra-Community distance sales of goods and cross-border telecommunications, broadcasting and electronic (TBE) services to customers in all EU Member States, exceeds €10,000 in a calendar year
  • or
  • you are established, have a permanent address or usually reside in more than one Member State, in which case the €10,000 threshold does not apply.

Alternatively, you may opt to use the Union scheme – One Stop Shop to declare and pay VAT on intra-Community distance sales of goods.

Further guidance contains detailed information on the VAT treatment of intra-Community distance sales of goods.

Next: Non-established builders and subcontractors

Published: 14 December 2023 Print this page

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