What is the turnover threshold for VAT registration?
The principal thresholds applicable are as follows:
(a) €37,500 in the case of persons supplying services,
(b) €37,500 for persons supplying goods liable at the reduced or standard rates which they have manufactured or produced from zero rated materials,
(c) €37,500 for persons making mail-order or distance sales into the State,
(d) €41,000 for persons making intra-Community acquisitions,
(e) €75,000 for persons supplying goods,
(f) €75,000 for persons supplying both goods and services where 90% or more of the turnover is derived from supplies of goods (other than of the kind referred to at (b) above) and
(g) A non-established person supplying taxable goods or services in the State is obliged to register and account for VAT irrespective of the level of turnover.
A taxable person established in the State is not required to register for VAT if his or her turnover does not reach the appropriate threshold above. However, they may opt to register for VAT.