Value Added Tax (VAT) is a tax charged on the sale of goods or services in Ireland and is usually included in the price of most products and services. VAT is ultimately payable by the final consumer of the good or service, and each party in the chain of supply (manufacturer, wholesaler, and retailer) acts as a VAT collector. The standard VAT rate in Ireland is 23%, which applies to most goods and services. There are two reduced VAT rates of 13.5% and 9%, and a super-reduced rate of 4.8% .

If you are bringing goods into Ireland from outside the European Union (EU), you have to pay VAT and import duty on them. This includes goods purchased online and by mail order. You will have to pay VAT at the same rate as applies in Ireland for similar goods. If you are visiting Ireland from outside the EU, you can either avoid paying VAT in the first place or claim your VAT back. To get tax-free shopping in Ireland, you can request VAT-free purchases at the till, and many retail outlets in Ireland offer VAT-free goods to visitors from outside the EU. Alternatively, you can reclaim your VAT via an agency.

Foreign companies with an Irish VAT registration must comply with the VAT rules contained within the Irish VAT Act. This includes preparing invoices with the disclosure details outlined in the Irish VAT Act, electronic invoices with proper signature, authenticity, and agreement by the recipient, maintenance of accounts and records, which must be held for at least 6 years, and correct invoicing of customers for goods or services in accordance with the Irish time of supply VAT rules.