Intrastat in Ireland 2026 – Thresholds, Deadlines and VAT Rates
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General Information and Authorities
Intrastat declarations in Ireland are submitted to:
VIMA Office 14/15 Upper O’Connell Street Dublin 1, D01 F9C1 Co. Dublin, Ireland Phone: +353 (0) 1 738 3653 Website: www.revenue.ie
Intrastat Thresholds in Ireland 2026
Businesses are required to submit Intrastat declarations when their intra-EU trade exceeds the following annual thresholds. Declarations in Ireland must be completed in euros (€).
Basic thresholds (2025/2026):
- Arrivals (intra-EU imports): €750,000 per calendar year
- Dispatches (intra-EU exports): €750,000 per calendar year
These thresholds were raised in 2025 from the previous levels of €500,000 (arrivals) and €635,000 (dispatches).
Once a threshold is exceeded during a calendar year, declarations must be submitted for every subsequent month until the end of a full calendar year in which the threshold is not exceeded.
Detailed declaration thresholds:
For businesses with very high trade volumes, a more detailed Intrastat declaration is required:
- Arrivals exceeding €5,000,000 per year
- Dispatches exceeding €35,000,000 per year
At these levels, additional fields are required including statistical value, delivery conditions and transport mode.
Reporting Periods and Deadlines
Intrastat declarations must be submitted monthly, no later than the 23rd day of the month following the reporting month. If the deadline falls on a weekend or public holiday, the final submission date is the last working day before the deadline.
Submission Method
Intrastat declarations in Ireland must be submitted electronically via the ROS (Revenue Online Service) system. Registration in ROS and appropriate passwords are required before filing.
Paper submissions are possible in exceptional circumstances but require prior approval from the Revenue Commissioners, which can be difficult to obtain. Electronic submission is strongly recommended.
Declaration Corrections
If a business discovers that a transaction value was incorrectly stated by 5% or more, it must immediately notify the VIMA office in writing. Corrected declarations can be submitted online via the ROS system.
Zero Declarations
If a business is obliged to submit monthly Intrastat declarations but has no intra-EU transactions or goods movements in a given month, it must still submit a zero declaration for that month.
Penalties
Failure to comply with Intrastat regulations may result in a fine of €1,265. For continued violations, an additional fine of €60 per day may be imposed. In certain circumstances, directors, managers and other corporate officers may be held personally responsible.
VAT Rates in Ireland 2026
Ireland operates a multi-tier VAT system with a standard rate, two reduced rates, a livestock rate and a zero rate.
Standard rate – 23%
Applies to most goods and services, including consultancy and legal services, furniture, vehicles, tyres and electronics.
Reduced rate – 13.5%
Applies to construction services, residential property (excluding new apartments — see below), certain fuel supplies, labour-intensive services and other categories not covered by the 9% rate.
Second reduced rate – 9%
Applies to:
- Electricity and gas supplies to homes and businesses — extended at 9% to 31 October 2030
- New apartments — reduced from 13.5% to 9% from 8 October 2025 to 31 December 2030, to support housing supply
- Restaurant and catering services (excluding alcohol, soft drinks and bottled water), hot takeaway food and hairdressing services — permanently reduced from 13.5% to 9% from 1 July 2026, restoring the rate that had been in place before September 2023
Livestock rate – 4.8%
Applies to livestock sold by VAT-registered persons.
Zero rate – 0%
Applies to most food sold in shops (bread, vegetables, meat, dairy), children’s clothing and footwear, oral medicines, exports, the supply and installation of solar panels on private homes and schools, and audiobooks and e-books.
Despite the zero rate, businesses supplying zero-rated goods can still reclaim VAT on purchases used in their business activities.
Summary
Intrastat declarations in Ireland are a legal obligation for VAT-registered businesses engaged in intra-EU trade in goods. The key points to remember are:
- Thresholds are €750,000 for both arrivals and dispatches (from 2025)
- Declarations are due by the 23rd of the following month
- Filing is done electronically via ROS
- Zero declarations are required for months with no activity
- Penalties for non-compliance start at €1,265
Staying on top of these obligations — and of VAT rate changes such as the hospitality reduction effective July 2026 — helps businesses avoid financial penalties and operate confidently on the Irish market.
