Confirm registration and treatment before changing a price
| Question | Reviewed source boundary | Planning action |
|---|---|---|
| Which registration boundary is relevant? | Revenue records EUR42,500 for services-only and specified manufactured-goods classes, and EUR85,000 for goods-only and qualifying mixed businesses. | Confirm the actual business class and stop on mixed or cross-border uncertainty. |
| Which VAT class applies? | Revenue’s table includes 23%, 13.5%, 9%, 4.8% and 4.5%, with classification dependent on the actual supply. | Do not choose a rate from a business label or this table alone. |
| Is 4.5% a general VAT rate? | No. The researched row is farmers flat-rate compensation. | Never present 4.5% as a general selectable class. |
Ordered local decision path
- Start with the global VAT-exclusive cost, contribution and margin boundary. (not complete)
- Confirm whether the Revenue goods, services or mixed registration boundary applies. (not complete)
- Stop for official or professional review on voluntary registration, mixed, cross-border or OSS questions. (not complete)
- Confirm the actual supply’s VAT class; do not infer it from the business label. (not complete)
- Label every EUR amount VAT-inclusive or VAT-exclusive and keep VAT outside retained revenue. (not complete)
- Use the registration tool first when status is unresolved and the Ireland VAT planner only after status, class and rate are confirmed. (not complete)
- Refresh when either Revenue dependency, Ireland tool semantics or the global pricing owner changes. (not complete)
Separate customer price, tax and retained revenue
VAT-inclusive customer amount = confirmed VAT-exclusive price × (1 + confirmed VAT rate); retained revenue = customer amount − VAT component
- confirmed VAT-exclusive price
- Business price before VAT (EUR) — user-entered scenario
- confirmed VAT rate
- Revenue class independently confirmed for the actual supply (percentage) — Irish Revenue official source
- VAT component
- Tax amount kept separate from retained revenue (EUR) — calculated scenario basis
Use this identity only after registration, supply treatment and rate or class have been independently confirmed for the actual transaction.
Confirmed local scenario
This reproducible example is not a benchmark, forecast, personalised tax calculation or recommendation to absorb or pass on tax.
| Confirmed scenario | Final customer amount | Tax component | Retained revenue before tax | Tax-exclusive cost basis | Interpretation |
|---|---|---|---|---|---|
| Confirmed 23% class | EUR123.00 | EUR23.00 | EUR100.00 | User-entered VAT-exclusive cost; no approved default | The class is a confirmed input; the example does not recommend or classify it. |
| Fictional confirmed 13.5% class | EUR113.50 | EUR13.50 | EUR100.00 | Same user-entered VAT-exclusive cost basis | Reproducible only after 13.5% is independently confirmed for the actual supply; it is not a classification recommendation. |
Run the confirmed scenario and choose the next review
Use the exact registered owners
- Ireland VAT Registration Decision Tool
Review a supported Irish VAT registration scenario and the resulting customer price and retained margin
- Ireland VAT-aware Pricing Planner
Set a retained margin across applicable Irish VAT-inclusive and VAT-exclusive scenarios
- Target Margin & Pricing Planner
Set a price for a target gross margin
Local questions and limitations
- Does every Irish business charge 23%?
- No. Registration and the actual supply classification must be confirmed.
- Can I select 4.5% as a general reduced rate?
- No. The 4.5% row is farmers flat-rate compensation, not a general selectable VAT class.
- Does Margin101 decide cross-border VAT?
- No. Cross-border and OSS questions are outside this companion and require exact official or professional review.
Reviewed official sources
- VAT registration thresholds — Irish Revenue: Reviewed goods, services and mixed-business registration boundaries.
- Current VAT rates — Irish Revenue: Reviewed rate-class table; classification remains a stop condition.