Do I have to register for VAT ? – Galway Accountant

Apr 8

This is a common question I am asked. Do I have to register for VAT? I have created a very simple decision tree/ Flow chart to help you make this decision.
This diagram is not conclusive there may be other variables to consider before you start trading so its important to complete proper research or take professional advice.
If you have any questions or comments please do not hesitate to post them below or contact me on

Some points to note
1. The €37,500 threshold applies for persons supplying goods liable at the 13.5% or 21.5% rates which they have manufactured or produced from zero rated materials,
2. The €75,000 Threshold applies to persons supplying both goods and services where 90% or more of the turnover is derived from supplies of goods (other than of the kind referred to at 1. above)


  1. Apr 8

    Can you back register for VAT? i.e. if you needed to but equipment to get started but were not yet VAT registered can you then backdate the VAT registration and claim a refund?

  2. This is a very useful and concise description of whether or not you have to register for VAT. Good work 🙂

  3. Apr 23


  4. jenny
    Oct 21

    Thank you very much for such a simple explanation. My hair has turned grey in the 2 days of throwing this idea around & you have explained it within seconds. Very much appreciated & looking forward to my hair returning to normal.

  5. Jane
    Mar 22

    this post is very useful. What would your advice be if a business is selling to customers and other businesses?


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