Who should register for VAT?

Who may elect to register for VAT?

The following taxable persons established in the State may elect to register for Value-Added Tax (VAT):

  • Farmers
  • Fishers
  • Businesses who do not exceed the VAT thresholds.

Can you back date your election to register?

No. You can only elect to register for VAT from a current date.

Obligations after VAT registration

The procedures for ‘electing’ to register for VAT are the same as if you were ‘obliged’ to register for VAT.

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