The thresholds side by side
| Country | Registration threshold | How it is measured |
|---|---|---|
| Ireland (services) | €42,500 | Any continuous 12-month period |
| Ireland (goods) | €85,000 | Where 90% or more of turnover is from goods |
| United Kingdom | £90,000 | Rolling 12 months, or expected in the next 30 days alone |
| Gibraltar | No VAT | Gibraltar does not operate a VAT system |
Ireland
Irish businesses supplying services must register once turnover exceeds, or is likely to exceed, €42,500 in any continuous 12-month period. The €85,000 threshold applies only where at least 90% of turnover comes from supplying goods. Some activities have to register regardless of turnover, such as receiving certain services from abroad.
United Kingdom
UK businesses must register when taxable turnover for the previous 12 months goes over £90,000, or when they expect turnover in the next 30 days alone to exceed £90,000. Registration is due within 30 days of the end of the month in which the threshold was crossed. Businesses based outside the UK making taxable supplies there must usually register from the first sale.
Gibraltar
Gibraltar does not have VAT. Its businesses are not part of the UK or Irish VAT systems, so where a Gibraltar company sells into the UK or the EU, the treatment depends on where the customer is and the type of supply.
Selling online across borders
Distance sales of goods to consumers in other EU countries have a combined €10,000 EU-wide threshold. Above it, VAT is charged at the customer’s local rate, usually through the One Stop Shop (OSS) so that one return covers every EU country.
Registering voluntarily can make sense even below the threshold, for example if most of your customers are VAT-registered businesses. It is worth a conversation before you decide.
Frequently Asked Questions
What is the VAT threshold in Ireland in 2026?
€42,500 for services and €85,000 for goods, where at least 90% of turnover is from goods.
What is the UK VAT threshold in 2026?
£90,000 of taxable turnover in any rolling 12-month period.
Does Gibraltar charge VAT?
No. Gibraltar does not operate a VAT system.
Sources (3)Checked 26 October 2026
This guide is general information, not advice for your situation. Rules change, so check the official sources or talk to us before acting on it.