VAT Registration .. Domestic and/or EU.

As the new Brexit Deadline looms once again, Revenue are now separating domestic and EU  VAT Registrations.

August 27, 2019

Revenue are developing a two-tier VAT registration system whereby business can apply for a ‘domestic-only’ registration or an ‘intra-EU’ registration. This change will apply only to persons applying for VAT registration after 17 June 2019.


A simplified registration process will be available for domestic-only applicants (businesses not undertaking any intra-EU trade). If your business registers for domestic-only purposes ( i.e. trade withing the State) and subsequently wish to engage in intra-EU trade, you may then submit an application for an intra-EU registration.









We at, John M Shanahan & Co, Chartered Accountants, Tullamore, Co Offaly have taken a moment to outline how it may effect your business.

Revenue have indicated on their website that you will see their new Revenue Online Service (ROS) screens after 15 June 2019, with full functionality, including the accelerated response for domestic-only applications, should be available from mid-September 2019.

In relation to new and existing VAT Registration Applicants, its worth noting:-

  • All existing VAT registered customers are deemed to be intra-EU VAT registered. These customers do not need to contact Revenue regarding their registration;
  • Where an application for intra-EU registration is approved by Revenue, the registration also covers domestic activity. In the case of intra-EU suppliers, the taxpayer will be automatically registered for VIES reporting obligations;
  • From September 2019, it is anticipated that most of the ‘domestic-only’ applications will be approved without delay. Appraisals may be carried out on certain applications, thereby causing delays;
  • Pre-registration checking, similar to checking currently carried out, will be performed on all cases seeking an intra-EU registration, currently this is taking anything up to 4 weeks.


We at JOHN M. SHANAHAN & CO. are here to help you with all your business, financial, accounting, statutory and taxation requirements, by providing expert, specialist and professional service tailored to meet your needs.

Phone 057 93 22100 or email or use our contact form here- Contact Form.