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Irländsk moms | VAT = Value Added Tax

Fem momssatser i Irland - VAT

Non-resident VAT Trading = utländsk etablerad momshandel
Företag inom EU och utanför EU kan bedriva handel med Irland utan att starta ett “momsbolag” i Irland.
Behövs ingen fysisk närvaro, det räcker oftast med att endast momsregistrera bolaget i Irland och då erhålls ett irländskt VAT nummer och då kan man lägga Irländsk moms på försäljningen. Det kallas för utländsk etablerad momshandel, Non-resident VAT Trading.

Value-Added Tax (VAT)

  1. Standard rate = 23%
  2. Reduced rate = 13,5%
  3. Second reduce rate = 9%
  4. Livestock rate = 4.8%
  5. Zero rate

Fördelen du får när du registrerar dig för moms i Irland, är att du har rätt att sälja med irländsk momssats vilka är lägre än Sveriges momssats på 25%. Du blir konkurrenskraftig på flera olika marknader.

The threshold for registration is 37.500 € for services and 75.000 € for goods. If the income from your business activity exceeds these limits within any 12-month period it is necessary for you to register for VAT.

Standard rate = 23%

Some examples of goods and services subject to the standard rate are:
  • solicitor services
  • furniture
  • batteries
  • motor vehicles
  • consultancy services
  • tyres.

Second reduced rate of VAT = 9%

The second reduced rate of Value-Added Tax (VAT) applies only to certain goods and services, including:

  • newpapers and periodicals
  • certain eBooks, eNewspapers and ePeriodicals (excluding those which wholly or predominantly are devoted to advertising, or consist wholly or predominantly of audio or video content)
  • the provision, by a person other than a non-profit making organisation, of facilities for taking part in sport.

For the period from 1 November 2020 to 31 August 2022, the following items are subject to the second reduced rate of VAT

  • catering and restaurant supplies (excluding alcohol, soft drinks and bottled water)
  • hot take-away food and hot tea and coffee
  • hotel lettings, for example, guesthouses, caravan parks or camping sites
  • admissions to cinemas, theatres, certain musical performances, museums, art galleries or exhibitions
  • amusement services of the kind normally supplied in fairgrounds or amusement parks
  • admission to an open farm
  • hairdressing services
  • certain printed matter, such as brochures, leaflets, catalogues or printed music (excluding books).
Beställ VAT

Reduced rate of VAT = 13.5%

The reduced rate of Value-Added Tax (VAT) applies to certain goods and services including:

  • certain fuels
  • certain building services
  • repair services
  • cleaning and maintenance services (generally)
  • certain photographic supplies
  • the importation of certain works of art and antiques
  • the supply of live horses, other than those normally intended for use in the preparation of foodstuffs or in agricultural production
  • hire of horses
  • supply of greyhounds
  • tour guide services
  • short-term hire.

Livestock rate of VAT

The livestock rate of Value-Added Tax (VAT) applies to livestock in general, and to horses that are normally intended for use in the preparation of foodstuffs or for use in agricultural production.

Zero rate of VAT

The zero rate of Value-Added Tax (VAT) applies to certain goods and services, including:

  • exports
  • intra-Community supplies of goods to VAT-registered persons in other European Union (EU) Member States
  • certain food and drink
  • certain oral medicine
  • certain books and booklets
  • certain animal feeding stuffs, certain fertilisers, seeds and plants used to produce food
  • clothing and footwear appropriate to children under 11 years of age
  • supplies to VAT-registered persons authorised by Revenue under the zero-rating scheme for qualifying businesses.

Vi kan inte ta ansvar för eventuella förändringar som genomförs