Finance & Irish taxes · Calculator companion · By K Imports
Irish VAT: practical guide
This guide explains how to use the Count.ie irish vat. Add or remove VAT at 23%, 13.5%, 9% or 4.8%. Follow the inputs, method and worked example below, then compare your own scenario.
Guide written .
Open the Irish VAT calculatorWhat to prepare
- Decide whether your figure is VAT-exclusive (net) or VAT-inclusive (gross) before entering it.
- Identify the VAT rate that applies to the supply and the date of supply, not the date you are checking it.
- Keep invoices showing the VAT charged so the result can be matched to a document.
Understand the inputs
- Calculation
Options: Add VAT to a net amount; Remove VAT from a gross amount.
- VAT rate
Options: 23% standard; 13.5% reduced; 9% second reduced; 4.8% livestock.
The calculation method
Gross = net × (1 + rate); net = gross ÷ (1 + rate).
Worked example
Illustrative inputs and their result.
Example inputs
- Amount (€)
- 100
- Calculation
- Add VAT to a net amount
- VAT rate
- 23% standard
Calculated example result
- Gross (incl. VAT)
- €123.00
- Net (excl. VAT)
- €100.00
- VAT amount
- €23.00
How to interpret the result
The result splits or adds VAT at the rate you choose. It does not decide whether a supply is taxable, exempt or zero-rated, or whether you can reclaim input VAT.
Run the same amount at two rates, or as net then as gross, and confirm that net plus VAT equals gross each time.
Common mistakes to avoid
- Do not take 23% off a gross price; VAT is a share of the gross, so divide by 1.23 instead.
- Do not apply a reduced rate unless the supply is within a reduced-rate category.
- Remember that VAT charged is not your profit: it is generally payable to Revenue.
Assumptions and sources
These are supported rates, not every VAT treatment. The supply, transaction date, exemptions and agricultural flat-rate addition need separate checks.
Sources and further information
If your case falls outside this scope, use a more suitable calculator or contact us about an unclear method.