Value Added Tax Consolidation Act 2010 section 6

Persons not accountable persons unless they so elect

Section 6 identifies the categories of persons who are not accountable persons for VAT purposes unless they elect to register, and sets out the turnover thresholds that determine whether those persons remain outside the VAT system.

• Farmers, sea fishermen and small traders whose turnover falls below the relevant goods or services threshold are not accountable persons unless they choose to register.
• From 1 January 2026, the farmer turnover test changes from a rolling 12-month basis to a straightforward calendar-year basis (current year and previous year).
• Anti-avoidance rules aggregate turnover across connected persons to prevent business-splitting, and these rules also apply to farmers.
• Non-established persons making supplies in the State cannot avail of the thresholds and must register for VAT.

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