VAT Calculator

VAT in Ireland

The standard VAT rate in Ireland is 23%. Certain goods and services are subject to reduced rates or a zero rate.

For a standard-rate sale in Ireland:

• €100 excluding VAT = €123 including VAT
• €100 including VAT = €81.30 excluding VAT
• €23 VAT is included in a €123 VAT-inclusive price

The standard rate does not apply to every product or service, so the applicable VAT rate should always be checked for the particular transaction.

VAT rates in the European Union

EU Member States set their own VAT rates within the framework of EU VAT legislation. Every EU country has a standard VAT rate, with reduced rates available for certain goods and services.

These are the standard VAT rates. Reduced, zero and special rates may apply to particular goods and services.

Buying and selling goods between EU countries

VAT treatment can be different when goods are sold between businesses in different EU Member States.

For example, an Irish VAT-registered business selling goods to a VAT-registered business in another EU country may be able to zero-rate the sale, provided the relevant conditions are met. The customer generally accounts for VAT in their own country.

Similarly, when an Irish VAT-registered business purchases goods from a VAT-registered supplier in another EU country, the supplier will generally not charge their domestic VAT where the conditions for an intra-EU transaction are met. The Irish business normally accounts for Irish VAT under the EU acquisition rules and may be able to reclaim it as input VAT, subject to the normal rules.

Selling to consumers in other EU countries

Different rules apply when a business sells goods to private consumers in other EU countries.

EU distance-selling rules generally mean that VAT is due in the customer's country once the relevant conditions and thresholds are met. The EU-wide threshold for certain cross-border consumer sales is €10,000.

Businesses making qualifying cross-border consumer sales can generally use the One Stop Shop (OSS) system to declare and pay VAT due in other EU countries through a single VAT return.

VAT in the United Kingdom

The standard VAT rate in the UK is 20%.

The UK also has a 5% reduced rate and a 0% zero rate for specific goods and services where the relevant conditions are met.

When using a VAT calculator, make sure you select the correct country and VAT rate rather than assuming that the UK and EU use the same VAT rate.

VAT between Ireland and Great Britain

Following Brexit, Great Britain — England, Scotland and Wales — is outside the EU VAT system.

Goods exported from Ireland to Great Britain can generally be zero-rated for Irish VAT where the requirements for an export are satisfied. The goods are then subject to UK import procedures and potentially UK import VAT and customs duty.

Goods imported into Ireland from Great Britain can be subject to Irish import VAT and, depending on the circumstances and origin of the goods, customs duty.

The VAT and customs treatment can depend on the nature and origin of the goods, their value and the terms of the transaction.

VAT between Ireland and Northern Ireland

Northern Ireland has special arrangements for goods under the Windsor Framework.

For goods moving between Northern Ireland and EU Member States, specific EU VAT rules continue to apply. This means that transactions involving Northern Ireland and the Republic of Ireland can have different VAT treatment from equivalent transactions involving Great Britain.

Different rules apply to services.

VAT and second-hand goods

Businesses dealing in second-hand goods, antiques and collectors' items may be able to use a VAT margin scheme where the relevant conditions are satisfied.

Under a margin scheme, VAT is generally calculated by reference to the dealer's margin rather than the full selling price.

For example, if qualifying goods are purchased for €500 and sold for €1,000, the margin is €500. The VAT calculation under a margin scheme is based on the applicable rules for that margin.

Not every second-hand transaction qualifies for a margin scheme. The VAT treatment depends on how the goods were acquired and other conditions.

VAT when importing goods

When goods are imported into an EU country from outside the EU, import VAT may become payable. Customs duty may also apply depending on the goods, their origin and the applicable customs rules.

For an Irish business importing goods from Great Britain, for example, the transaction can involve:

Purchase price + applicable transport and other relevant costs → customs declaration → possible customs duty → Irish import VAT

Import VAT and customs duty are separate charges and should not be confused with one another.

How to use a VAT calculator

There are two common VAT calculations: