Section 8(1A) VATA72 stipulates that anyone in business in Ireland who makes an intra-Community acquisition of goods into Ireland totalling in excess of [FONT=Adobe Garamond Pro Bold,Adobe Garamond Pro Bold][FONT=Adobe Garamond Pro Bold,Adobe Garamond Pro Bold]€41,000 [/FONT][/FONT]in a continuous period of 12 months is an accountable person.
The accountable person must register and account for Irish VAT in respect of the acquisition.
The accountable person self-accounts for VAT on the intra-Community acquisition. He or she does this by showing the VAT charged on the acquisition as output VAT (i.e. as a VAT liability) on his/her VAT return. This is called "self-accounting" for VAT on the "reverse charge" basis.
In the case of persons making taxable supplies in Ireland, i.e. persons registered for VAT in respect of making supplies of goods or services which are liable to VAT (at 0%, 4.8%, 13.5% or 21%) a simultaneous input VAT credit for the same amount may be taken on the same VAT return. This has the effect of rendering the transaction VAT neutral, i.e. output VAT = input VAT in respect of the acquisition.
Also, watch Intrastat and VIES returns.
Unless you are 100% on this, you should get professional advise.