Hi Radek,its 37.500.hope this helps,just google vat threshold in Ireland.
Threshold value - how interpreted in practice? Notional “Tax exclusive”
value.
In the past there have been problems in interpreting the application of the
thresholds. The “12 monthly” thresholds of €37,500 (services) and €75,000
(supply of goods) should be treated as referring to the notional “tax exclusive”
element of a traders turnover. For example, a trader whose annual purchases
of stock for resale are, say, €67,000 (€55,372 plus €11,628 VAT at 21.5%)
and whose actual turnover is, say €85,000, is not obliged to register. This is
because the trader’s turnover, after deduction of the €11,628 VAT charged to
him or her on the purchases of stock, is below the registration limit of
€75,000.