If you’re selling on Amazon Ireland via FBA, VAT registration and compliance are vital. As an English-speaking EU market, Ireland is attractive to many sellers — but missing VAT obligations can lead to penalties or even account suspension.
VAT Rates in Ireland
Ireland introduced VAT in 1972, ahead of joining the European Economic Community.
- Standard rate: 23%
- Reduced rate: 13.5% (e.g. energy, construction, tourism)
- Reduced rate: 9% (e.g. hospitality, some goods)
- Super-reduced rate: 4.8% (agriculture)
- Zero rate (0%): applies to food, children’s clothing, books, and exports.
When Do Amazon Sellers Need to Register?
- Irish businesses must register once turnover exceeds:
- €75,000 per year for goods, or
- €37,500 per year for services.
- EU-based Amazon sellers must register if their sales to Irish consumers exceed the €10,000 EU-wide distance selling threshold.
- Non-EU Amazon FBA sellers must register immediately if:
- You store goods in Ireland, or
- You sell directly to Irish consumers via Amazon.
⚠️ For non-EU businesses, there is no threshold — VAT registration is required from the very first taxable sale.
Fiscal Representatives & Agents
- Ireland does not require non-EU businesses to appoint a fiscal representative.
- However, many overseas Amazon sellers appoint a local tax agent to manage VAT returns and communication with the Irish Revenue.
Registration & Filing
To register for VAT in Ireland, you’ll typically need:
- Business incorporation documents
- Proof of trading activity (Amazon seller account, invoices, contracts)
- Identification for directors or business owners
Registration is handled by the Irish Revenue Commissioners and usually takes 2–4 weeks. Once approved, you’ll receive your Irish VAT number, which must also be updated in your Amazon Seller Central account.
VAT returns in Ireland are generally filed bi-monthly (every two months). Depending on turnover, some businesses may qualify for quarterly, half-yearly, or annual filing. All returns are submitted through the Revenue Online Service (ROS).
Risks for FBA Sellers
- Failure to register or late registration can result in backdated VAT, penalties, and interest.
- Penalties include fixed fines plus daily interest charges.
- Amazon requires VAT compliance — non-compliance may lead to account suspension.
Final Thoughts
For Amazon FBA sellers, VAT in Ireland applies from the first taxable sale if you are non-EU, or once you cross the €10,000 EU-wide threshold if you are based in the EU. With Ireland’s strong consumer base and strict tax enforcement, staying compliant is essential for smooth operations.
👉 Watch the full video https://youtu.be/L51gYkeyM_I?si=RFM2Phwjkw6FtjMZ where I break down Ireland’s VAT rules for FBA and cross-border sellers.