Two Tier VAT Registration

Two Tier VAT Registration

Two Tier VAT Registration

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.

No items found.

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.

Get in touch

with our experts for Two Tier VAT Registration

David Kehoe
David Kehoe

Tax Director



See what’s on our minds

What are clients speaking to us about?

The unprecedented times we are living in has caused clients to reflect on key tax issues facing them.

Read More

Covid 19 related concessions re benefit in kind and personal tax residency

In late December, Irish Revenue updated their guidance regarding various Covid-19 related concessions in relation to benefit in kind (BIK), cross border employment and tax residence due to a person’s force majeure presence in the State due to Covid-19. We have summarised the key points below.

Read More

Supporting businesses across Ireland and the UK through the final stage of Brexit and beyond

The UK left the EU on 31 January 2020 but has retained the key elements of membership during a ‘transitional phase’. On 31 December 2020, the transitional phase will end. We outline below what key consideration for businesses based in Ireland.

Read More