Do I need to register for VAT as a sole trader in Ireland?
2026-09-15 · FaighPaid
Whether you must register for VAT as an Irish sole trader depends mainly on your turnover crossing a Revenue threshold. Here is the shape of it, and where to get the exact figure.
The short answer
In general, you must register for VAT once your turnover from the supply of goods and services crosses Revenue's registration thresholds. The precise thresholds and how they apply to your mix of goods and services change, so treat the figure you see anywhere online as a prompt to check Revenue.ie, not as a permanent number.
What happens if you go over
Crossing the relevant threshold means you need to register for VAT, start charging VAT at the correct rate on your invoices, and file returns. Your invoices then need to carry your VAT number and satisfy the VAT invoice rules.
Voluntary registration
You can also register voluntarily before you hit the threshold — for example to reclaim input VAT on your costs. Voluntary registration comes with obligations (charging VAT, filing returns), so it is usually a decision made with your circumstances in mind.
What to do next
The exact threshold that applies to you depends on the year and the mix of your supplies. Verify it on Revenue.ie, and if you are registered, confirm the applicable invoice requirements with Revenue or your accountant. The free grader is only a limited basic-details check, not confirmation of compliance.
FaighPaid is a free Irish invoicing tool with a built-in payment chaser. Not legal or tax advice — check Revenue.ie and, for decisions about your own tax, your accountant.