The guidance provides updates the Tax and Duty Manual Part 38-01-03b, which provides guidelines for VAT registration. 

Irish Revenue’s eBrief No. 168/25, released on 3 September 2025, updates the Tax and Duty Manual Part 38-01-03b, which provides guidelines for VAT registration. The updates cover:

  • Section 3.4: VAT registration application details
  • Section 3.4.4: Turnover and registration thresholds
  • Section 10: EU VAT SME scheme

The updated sections are as follows:

Tax and Duty Manual Part 38-01-03b

This manual outlines the process for approval of Value Added Tax (VAT) registration applications, whether received electronically or on paper. Additional information concerning the operation of the VAT system and the eligibility criteria for VAT applicants may be accessed on the Revenue website. All references to legislation refer to the VAT Consolidation Act 2010 unless otherwise specified.

Section 3.4 – VAT registration application details

All applications, whether electronic or paper, provide information which must be considered in the appraisal of the VAT application. If any required information is missing, contact should be made with the applicant/agent as appropriate. A template query letter is attached in Appendix 6.

Section 3.4.4 – Turnover and registration thresholds

Applicants are obliged to indicate actual turnover from the supply of taxable goods and services from 1st January in the current year to date of application, and also the turnover for the previous calendar year from 1st January to 31st December for their business. An accountable person established in the State is not required to register for VAT if their turnover does not reach the appropriate threshold; however, they may elect to register for VAT.

Section 10 – EU VAT SME scheme

The EU VAT SME scheme was introduced on 1 January 2025. Where a taxpayers’ turnover is below the Union threshold (€100,000) and the domestic turnover threshold(s) of the Member State(s) where supplies are made, they may apply to register for the same.

In principle, in certain limited circumstances, a taxpayer may be eligible to be registered for VAT and the EU VAT SME scheme; however, if turnover exceeds the Union threshold, the EU VAT SME registration should be ceased.