The standard rate
Ireland’s standard VAT rate is 23%; some food, books and accommodation items carry lower rates. An online shop must apply the right rate to each product.
Selling to the EU
For distance sales to EU consumers, the One Stop Shop (OSS) lets you report foreign VAT in a single return. Your shop software should pick the rate by customer country.
Revenue and ROS
VAT returns are filed through the Revenue Online Service (ROS). Keeping invoices and records in a form that is easy to bring into ROS saves time.
Check the rules
Thresholds and rates change; confirm current rules with Revenue’s official pages or your accountant.
Globalsoft TeamGlobalsoft · Erbil · Istanbul