Since 15th June 2019, when applying for VAT registration you must now select whether you want to apply for a “domestic only” or “intra-EU” VAT status.
Domestic only and Intra-EU
“Domestic only” status applies to taxpayers not involved in any intra-EU trade while “intra-EU” status applies to taxpayers who intend to trade within the EU. This new requirement is part of the Two-Tier VAT Registration system being implemented by Revenue. This new system will include an accelerated response for domestic-only applications but when applying for “intra EU” status Revenue may request additional information. Revenue have confirmed that this system is now live with effect from 9th September 2019.
Taxpayers who have previously registered for VAT before this Two-Tier system will automatically be treated as having “intra-EU” status and do not need to contact Revenue.
Irish Vat registered traders who are involved in intra-EU trade are reminded of their obligation to file periodic Vat Information Exchange System Returns (VIES Returns) detailing their supplies to business customers who reside in the EU regardless of the value of said transactions. Traders whose annual imports from EU member states exceeds €500,00 or whose exports exceed €635,000 must also complete Intrastat returns.