The VAT treatment of the supply of goods and services in the State is subject to EU VAT law with which Irish VAT law must comply.
As a consequence, entities with a business address in another EU Member State can be required to register and account for VAT in Ireland if the place of supply of goods and services is deemed by EU law to be in this State.
I am advised by the Revenue Commissioners that there are currently 9,636 non-resident businesses registered for VAT in Ireland. This number can vary considerably over time due to the transient nature of many of the activities carried out in the State by the businesses concerned.