Ireland VAT codes and rates
Ireland charges VAT at 23%, with other rates of 13.5%, 9% and 4.8%. When you create a company in Ireland, Nefin sets up 9 sales and 15 purchase codes, each tied to a box of the VAT3 return. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the VAT3 and RTD - sales and the VAT3 and RTD - purchases, ready to file every month.
VAT codes from the VAT3 return
Each code is the box or line it fills on the VAT3 return, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| P1 | Sales at standard rate 23% (RTD P1)Default | 23% |
| AC5 | Sales at reduced rate 13.5% (RTD AC5) | 13.5% |
| BC5 | Sales at second reduced rate 9% (RTD BC5) | 9% |
| C5 | Sales at livestock rate 4.8% (RTD C5) | 4.8% |
| D1 | Sales at 0% home, incl. RCT subcontractor (RTD D1) | 0% |
| E3 | Exempt sales (RTD E3) | 0% |
| D4-EXP | Exports outside the EU 0% (RTD D4) | 0% |
| E1 | Intra-EU supplies of goods (VAT3 E1, RTD D4) | 0% |
| ES1 | Intra-EU supplies of services (VAT3 ES1, RTD D4) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| R2 | Other deductible purchases 23% (RTD R2)Default | 23% |
| AH6 | Other deductible purchases 13.5% (RTD AH6) | 13.5% |
| BH6 | Other deductible purchases 9% (RTD BH6) | 9% |
| J2 | Other deductible purchases 0% (RTD J2) | 0% |
| E6 | Other purchases exempt (RTD E6) | 0% |
| R1 | Purchases for resale 23% (RTD R1) | 23% |
| AH5 | Purchases for resale 13.5% (RTD AH5) | 13.5% |
| BH5 | Purchases for resale 9% (RTD BH5) | 9% |
| J1 | Purchases for resale 0% (RTD J1) | 0% |
| E5 | Purchases for resale exempt (RTD E5) | 0% |
| E2 | Intra-EU acquisitions of goods, self-accounted 23% (VAT3 E2) | 0% |
| ES2 | Intra-EU services received, self-accounted 23% (VAT3 ES2) | 0% |
| PA1 | Imports under postponed accounting 23% (VAT3 PA1) | 0% |
| P1-RCS | Non-EU services received, self-accounted 23% (RTD P1) | 0% |
| AC5-RCT | RCT construction services received, self-accounted 13.5% (RTD AC5) | 0% |
Ireland VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
VAT3 and RTD - sales
Supplies at Irish VAT rates
- [P1]23%
- [AC5]13.5%
- [BC5]9%
- [C5]4.8%
- [D1]0% home
- [E3]Exempt
0% exports and EU supplies
- [D4-EXP]Exports outside the EU
- [E1]Intra-EU supplies of goods
- [ES1]Intra-EU supplies of services
Totals Nefin calculates
- [D4] RTD D4 - 0% exports and EU suppliesSum of the net amounts in [D4-EXP] + [E1] + [ES1]
- [Z1] RTD Z1 - total suppliesSum of the net amounts in [P1] + [AC5] + [BC5] + [C5] + [D1] + [E3] + [D4-EXP] + [E1] + [ES1]
- [T1] T1 - VAT on sales (sales part)Sum of the tax charged in [P1] + [AC5] + [BC5] + [C5]
Purchase book
VAT3 and RTD - purchases
Other deductible goods and services
- [R2]23%
- [AH6]13.5%
- [BH6]9%
- [J2]0%
- [E6]Exempt
Goods or services purchased for resale
- [R1]23%
- [AH5]13.5%
- [BH5]9%
- [J1]0%
- [E5]Exempt
Self-accounted (reverse charge)
- [E2]Intra-EU acquisitions of goods (E2)
- [ES2]Intra-EU acquisition of services (ES2)
- [PA1]Postponed accounting imports (PA1)
- [P1-RCS]Services received from outside the EU
- [AC5-RCT]RCT construction services received
Totals Nefin calculates
- [Z5] RTD Z5 - other deductible goods and servicesSum of the net amounts in [R2] + [AH6] + [BH6] + [J2] + [E6]
- [Z3] RTD Z3 - purchases for resaleSum of the net amounts in [R1] + [AH5] + [BH5] + [J1] + [E5]
- [T1-RC23] T1 - VAT self-accounted at 23%Net amount × 23%, from [E2] + [ES2] + [PA1] + [P1-RCS]
- [T1-RCT] T1 - VAT self-accounted on RCT at 13.5%Net amount × 13.5%, from [AC5-RCT]
- [T1] T1 - VAT on sales (self-accounted part)Total of [T1-RC23] + [T1-RCT]
- [T2-IN] VAT charged on purchasesSum of the tax charged in [R2] + [AH6] + [BH6] + [R1] + [AH5] + [BH5]
- [T2-RC23] VAT deductible on self-accounted 23%Net amount × 23%, from [E2] + [ES2] + [PA1] + [P1-RCS]
- [T2-RCT] VAT deductible on RCT 13.5%Net amount × 13.5%, from [AC5-RCT]
- [T2] T2 - VAT on purchasesTotal of [T2-IN] + [T2-RC23] + [T2-RCT]
Source
These codes were transcribed from the tax authority's own form or instructions: Revenue VAT3 guide (revenue.ie completing-vat3-return) + TDM VAT Return of Trading Details (Feb 2026) - https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/completing-vat3-return.aspx.
Frequently asked questions
What is the VAT rate in Ireland?
The standard rate is 23%. Other rates in use: 13.5%, 9% and 4.8%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Ireland?
9 sales codes and 15 purchase codes, each named after the VAT3 return box it fills, for example P1 (Sales at standard rate 23% (RTD P1), 23%), AC5 (Sales at reduced rate 13.5% (RTD AC5), 13.5%) and BC5 (Sales at second reduced rate 9% (RTD BC5), 9%).
How often is the VAT3 return filed?
Nefin defaults to monthly filing, the usual period for a small or medium registered business in Ireland. Your tax authority may assign you a different one.
Are these Ireland VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (Revenue VAT3 guide (revenue.ie completing-vat3-return) + TDM VAT Return of Trading Details (Feb 2026) - https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/completing-vat3-return.aspx).
Does Nefin produce the Ireland VAT books?
Yes. The VAT3 and RTD - sales lists every invoice and the VAT3 and RTD - purchases every bill, one row per document with a column for each return box, plus the totals the return asks for.