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

Email
Laura Buckley
Laura Buckley

Tax Manager

Email

MORE ARTICLES

See what’s on our minds

Covid-19 Summary of Irish Tax Measures

As businesses are dealing with severe disruption as a result of the COVID-19 pandemic, the Government and Revenue have introduced several measures to mitigate the effects.

Read More

Global Mobility and Covid-19

Our global mobility team has received a number of queries regarding various issues related to COVID-19 including staff effectively stranded in various jurisdictions.

Read More

Finance Act 2019 - An Overview

A highlight of some of the key enhancements proposed in the Finance Act 2019

Read More