EU VAT registration may be required for US e-commerce sellers who store goods in Europe or import products into an EU country. The guide outlines registration timelines, filing frequencies, and fiscal representative requirements for key EU markets such as Ireland, Germany, Estonia, Netherlands, Spain, Latvia, Lithuania, United Kingdom, France, and Italy.
Key Takeaways
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Crowe · 4 days ago
Ireland has reduced the VAT rate for hospitality services to 9% from 1 July 2026, replacing the previous 13.5% rate. The change applies to restaurants, catering, hot takeaway food and hairdressing services, and will remain until 31 December 2030.
Agriland · 5 days ago
Ireland's VAT Flat Rate Scheme for farmers is reviewed annually, with the flat-rate addition falling to 4.5% from 1 January 2026. The scheme allows unregistered farmers to add a percentage charge to invoices to VAT-registered businesses, compensating for input VAT.
Global VAT Compliance · 8 days ago
Ireland: The 9% VAT rate for food, catering and hairdressing services became permanent on 1 July 2026, replacing the temporary measure. The standard 13.5% rate continues to apply to hotel accommodation, while the reduced rate also covers food and catering services provided by hotels.
Orbitax · 14 days ago
Ireland will reintroduce a 9% VAT rate for food businesses, catering services and hairdressers from 1 July 2026. The reduced rate does not apply to hotel accommodation, but does apply to food and catering provided by hotels.
Meridian Global Services · 19 days ago
Ireland will introduce a 9% reduced VAT rate for restaurant, catering and hairdresser services from 1 July 2026, replacing the previous 13.5% rate. The change requires businesses to correctly allocate mixed supplies to the appropriate rates—accommodation remains at 13.5% and alcoholic drinks at 23%—to avoid penalties.
The Invoicing Hub · about 2 months ago
Ireland is set to introduce a comprehensive e‑invoicing mandate in phases, with B2B reception mandatory from November 2028 and full ViDA compliance by July 2030. The mandate will rely on the Peppol network, using Peppol BIS 3.0 for B2B and Peppol BIS/PINT‑EU 4.0 for cross‑border e‑reporting. Revenue will issue detailed guidance ahead of each phase.
Ireland's standard VAT rate is 23%.
In Germany, US sellers file VAT returns monthly for the first two years, then quarterly.
Yes, a fiscal representative is required for US sellers in France, and a bank guarantee of €50,000 is also required.
Primary source
Read the full article at HelloTaxThis summary was published on VATfaqs.com on 4 July 2026. It relates to VAT developments in Ireland. The original source is HelloTax.
