Registering for Postponed Accounting for VAT

Feb 23, 2021

Any trader who was registered for VAT and Customs and Excise (‘C&E’) at 11.00pm on 31 December 2020 is automatically entitled to avail of Postponed Accounting for VAT. VAT-registered traders who were not registered for C&E at 11.00pm on 31 December 2020 must register for an EORI number. Once registered, these traders will automatically be entitled to avail of Postponed Accounting for VAT.  Different rules apply for new VAT applicants.

New applicants

Since June 2019, when applying for a VAT registration, traders have had to specify whether they wish to apply for ‘domestic-only’ or ‘intra-EU’ status.

Applicants intending to trade with businesses elsewhere in the EU should apply for Intra-EU status and applicants not undertaking any intra-EU trade should apply for ‘domestic-only’ status. Revenue’s guidance says that ‘domestic only’ status now includes applicants who only trade with Great Britain.

New applicants – Intra-EU

After 11.00pm on 31 December 2020, all new intra-EU VAT applicants were also automatically considered for Postponed Accounting providing the applicant already had a current C&E Registration (i.e. an EORI number).

If an applicant has had no previous Irish registration number, in order to get an EORI number, the applicant will need to first get their VAT registration number. When both the VAT and C&E registrations have been approved, the applicant must then submit confirmation through MyEnquiries.  Section 8.3 of Revenue’s Tax and Duty Manual – Guidelines for VAT Registration provides more details.

New applicants – Domestic-only

After 11.00 pm on 31 December 2020, all new domestic-only VAT applicants who acquire goods from countries outside of the EU VAT area may apply for Postponed Accounting for VAT by adding a written request to their application for VAT registration.

Supporting documentation is needed. Revenue advises in its Tax and Duty Manual that applicants must hold a C&E registration before the VAT and Postponed Accounting Application is submitted. In these cases, the VAT and Postponed Accounting applications will be considered simultaneously.

More information can be found in section 8 of Revenue’s Tax and Duty Manual – Guidelines for VAT Registration.