A VAT registration becomes mandatory when the business starts its operational activities in Ireland. For non-established businesses, no threshold applies for the annual turnover of taxable supplies in Ireland. For established businesses, the thresholds are EUR 37,500 for the supply of services and/or EUR 75,000 for the supply of goods.
If a non-established business exclusively supplies services that are subject to the reverse-charge mechanism to business customers in Ireland, it does not need to register for VAT as VAT is ‘self-accounted’ for by the counterparty.