Two Tier VAT Registration

July 27, 2022

Guidance in Relation to Two Tier VAT Registration.

Revenue has recently issued guidance in relation to the new Two-Tier VAT registration system that has come into effect since 15 June 2019.

Under the new Two-Tier VAT Registration system, a taxpayer can apply for a ‘domestic-only’ registration or an ‘intra-EU’ registration.

Taxpayers applying for ‘intra-EU’ status will be required to provide additional information on their application forms. Taxpayers with a ‘domestic-only’ status may at any time apply for ‘intra-EU’ status, at which point they will be asked to provide the same additional information.

Taxpayers with live VAT registrations granted prior to the introduction of Two-Tier Registration will be treated as having ‘intra-EU’ status.

Revenue will typically screen every VAT registration thoroughly to ensure that only legitimate applications result in the issue of a VAT registration number. This process can take a number of weeks.

Should you have any VAT related queries, please contact David Kehoe or Laura Buckley.

Please note: The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation.

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David Kehoe

Partner

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Warren & Partners are a boutique Irish tax and business advisory firm based in Ballsbridge, Dublin. Our experienced-team of tax advisors will create unique tax solutions for your specific business needs.