In Ireland, most dentists do not need to register for VAT because dental services are exempt from VAT. However, there are some exceptions where VAT registration may be required.
1. VAT exemption for dental services
Under Irish VAT law, the provision of medical care by a registered dentist is exempt from VAT. This means:
- Dentists do not charge VAT on their services to patients.
- Dentists cannot reclaim VAT on their business expenses (e.g. equipment, rent, supplies).
2. When might a dentist need to register for VAT?
A dentist must register for VAT if they provide taxable (non-exempt) goods or services that exceed the VAT threshold (€37,500 for services, €75,000 for goods). This includes:
A. Sale of non-exempt items
- Selling oral hygiene products (e.g., toothpaste, toothbrushes, whitening kits) to patients.
- Selling cosmetic dental products or accessories.
B. Aesthetic or cosmetic procedures
- Non-medical cosmetic treatments, such as:
- Teeth whitening (if not considered medical)
- Cosmetic veneers for aesthetic purposes only
- Botox or dermal fillers (unless medically necessary)
C. Operating a side business
- If a dentist owns a separate business (e.g., selling dental supplies, consulting, training courses), this may be subject to VAT if revenues exceed the VAT threshold.
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