What is a VAT number?
A VAT number is a tax registration number that identifies a business registered for VAT (Value Added Tax) in Ireland. It is also referred to as a tax reference number or TRN.
All businesses with an annual turnover of over €75,000 are legally required to register for VAT in Ireland. Once registered, they are issued a unique 9 digit VAT number by the Revenue Commissioners. This number must be displayed on all VAT invoices and receipts issued by the business.
The VAT number serves two main purposes:
- It allows the business to charge VAT on goods and services provided to customers.
- It allows the business to reclaim VAT on purchases.
So in short, the VAT number identifies a business as a registered VAT trader in Ireland. It is an essential part of complying with VAT regulations.
Why would I need to find a company’s VAT number?
Here are some common reasons you may need to look up a company’s VAT number:
- To verify a supplier or customer is VAT registered – You can use the VAT number to confirm they are a legitimate and registered business.
- For invoice reconciliation – Having the supplier’s VAT number can help match invoices to payments.
- To claim VAT back on purchases – You typically need the supplier’s VAT number to reclaim input VAT.
- Tax compliance – Checking VAT numbers can help ensure you are transacting with valid VAT registered businesses.
- Due diligence checks – Looking up the VAT number is part of researching a supplier or customer.
So in summary, you may require a company’s VAT number for various tax, compliance, payment and due diligence purposes.
Where can I find a company’s VAT number?
There are a few places you can look to find an Irish company’s VAT number:
On invoices and correspondence
VAT registered companies in Ireland are required to display their VAT number on all VAT invoices, receipts, order forms, and any other commercial documents relating to transactions.
So your first step is to check any existing paperwork or correspondence from the company – there is a good chance the VAT number is included.
Their website
Many companies also list their VAT number on their website, usually under a section like ‘About Us’ or ‘Contact’. It’s worth checking the company’s website for the VAT number.
Request it directly
If you cannot find the VAT number on any correspondence or their website, you can request it directly from the company. Most legitimate businesses will readily provide their tax reference number.
Simply call or email the company and ask them to confirm their VAT registration number.
Search the Revenue database
The Revenue Commissioners (Ireland’s tax authority) maintains a public database of all VAT registered companies. Anyone can search it to look up a business’s VAT details.
To use it:
- Go to revenue.ie
- Click on ‘Services’ and select ‘Tax Clearance’
- Click ‘Search for a Tax Reference Number’ and enter the company name
- Select the company from the results list to view their VAT number and registration details
This database allows you to independently confirm if an Irish business is VAT registered.
Ask them to provide a VAT certificate
You can also request that the company provides an official VAT registration certificate. This is a document issued by Revenue to the business confirming their tax reference number.
While this is not always essential, it provides proof directly from Revenue that the VAT number is valid and registered to that business.
What does an Irish VAT number look like?
VAT numbers issued in Ireland always follow the same format:
- Begins with the letters IE
- Followed by 7 numbers
- Ends with 2 letters
For example:
IE9135462M
Any VAT number you come across should conform to this IE + 7 digits + 2 letters format.
Here are some more examples of valid VAT numbers:
- IE6384569C
- IE4759284W
- IE6432875A
This standard format makes it easy to identify and verify an Irish VAT number.
How to validate an Irish VAT number
It’s important to always validate that a VAT number is authentic and belongs to the company in question.
Here are some tips on how to check if an Irish VAT number is valid:
- Use the Revenue VAT search tool – This allows you to independently match the name and VAT details.
- Check the format – Ensure it follows the proper IE + 7 digit + 2 letter structure.
- Check the VAT prefix – The first 2 digits after ‘IE’ indicate the sector. For example ’50’ is for Construction, ’75’ is Legal services.
- Use the VIES VAT check tool – This online tool from the EU will validate Irish and European VAT numbers.
- Call Revenue to confirm – You can call +353 42 935 3333 and check if Revenue have the company registered under that VAT number.
Taking these steps lets you verify the validity and accuracy of any VAT number.
What if a company does not have a VAT number?
If an Irish company does not have a VAT number, it likely means they are not registered for VAT.
There are a few possible explanations:
- Turnover below the VAT threshold – Businesses with turnover less than €75,000 are not required to register for VAT in Ireland.
- Not-for-profit entities – Many charities, clubs and public bodies do not have VAT obligations.
- Sole traders – Self-employed individuals may operate under their own name without a separate VAT registration.
- They have not registered yet – All new businesses have 30 days to register for VAT in Ireland, so may not have a number yet.
In any of these cases, the business cannot charge VAT on sales and the customer cannot reclaim VAT on purchases.
If you are transacting with an Irish business that does not have a VAT number, it’s important to understand why based on their structure, turnover, profits and VAT registration status.
Conclusion
Knowing how to find a company’s VAT number in Ireland is useful for many financial and tax reasons.
The key takeaways are:
- Check invoices and correspondence for their VAT number
- Look for it on their website
- Ask them to provide it directly
- Search the online Revenue database
- Request an official VAT certificate
- Validate the format and check it’s authentic
- Understand if they are below the VAT threshold
Following these steps will allow you to obtain and confirm an Irish company’s VAT details when required.
