On this page

VAT Code Onboarding Questionnaire: Irish Charities

Updated 30 October 2026

We use this questionnaire when we set up Aedon.Accounting for a new Irish charity. Your answers decide which VAT codes are switched on. You can complete it with your accountant using the download at the end of this article, or go through it with us at onboarding.

How the Irish charity questionnaire answers switch on VAT code groups

Your details

Detail Answer
Charity name
Registered Charity Number from the Charities Regulator
CHY number from Revenue
VAT registration number
VAT3 return frequency: bi-monthly, four-monthly, six-monthly or annual
VAT accounting year end, for the Return of Trading Details
Accountant’s name and firm

Question 1: VAT registration

Is the charity registered for VAT?

Answer Result
No Go to Question 2, then stop.
Yes Switch on the Standard group and go to Question 2.

Question 2: Charities VAT Compensation Scheme

Are you registered with the Charities Regulator, and so eligible for the Charities VAT Compensation Scheme?

Registered for VAT Answer Result
No No Switch on three codes: OOS-SAL-NA, OOS-PUR-NA and OOS-JNL-NA. Stop.
No Yes Switch on seven codes: OOS-SAL-NA, OOS-SAL-NA-PUB, OOS-PUR-23, OOS-PUR-13.5, OOS-PUR-09, OOS-PUR-NA and OOS-JNL-NA. Stop.
Yes No No extra codes. Go to Question 3.
Yes Yes Switch on the Compensation Scheme group: OOS-SAL-NA-PUB. Go to Question 3.

See The Charities VAT Compensation Scheme: Irish Charities.

Questions 3 to 6: extra code groups

For VAT-registered charities only.

No. Question If yes, switch on Codes
3 Do you provide any services free or below cost, funded by donations or grants? Non-business OOS-PUR-23, OOS-PUR-13.5, OOS-PUR-09
4 As well as income you charge VAT on, do you have exempt income, such as care, education, health or fundraising events? Partial exemption EXE-PUR-23, EXE-PUR-13.5, EXE-PUR-09, EXE-PUR-00, RES-PUR-23, RES-PUR-13.5, RES-PUR-09, RES-PUR-00, RES-PUR-23-RC, RES-PUR-23-EUS, RES-PUR-NA-PEA
5 Do you buy services from suppliers outside Ireland, such as software or online fundraising platforms, or sell abroad? International TAX-SAL-00-EXP, TAX-SAL-00-EUG, TAX-SAL-NA-EUS, OOS-SAL-NA-OSS, TAX-PUR-23-RC, TAX-PUR-23-EUG, TAX-PUR-23-EUS, TAX-PUR-23-IMP, TAX-PUR-23-PA
6 Do you buy or sell livestock, for example as a farm or animal welfare charity? Agriculture TAX-SAL-4.8, TAX-PUR-4.8

Apportionment and business percentage set-up

Only if yes to Question 3 or 4. Ask the charity’s accountant for these settings. See Apportionment and Recovery Percentages: Irish Charities.

Detail Answer
Business percentage, and how it is worked out
Apportionment method agreed with Revenue
Current recovery percentage
When the annual apportionment adjustment is made

Standard group

TAX-SAL-23, TAX-SAL-13.5, TAX-SAL-09, TAX-SAL-00, EXE-SAL-EX, EXE-SAL-EX-INT, OOS-SAL-NA, TAX-SAL-NA-ADJ, TAX-PUR-23, TAX-PUR-13.5, TAX-PUR-09, TAX-PUR-00, TAX-PUR-EX, TAX-PUR-NA-ADJ, OOS-PUR-NA, OOS-JNL-NA.

Donations and legacies use OOS-SAL-NA. Charitable Donation Scheme repayments use OOS-SAL-NA-PUB for charities in the Compensation Scheme, and OOS-SAL-NA otherwise.

Sign-off

Detail Answer
Completed by
Date
Confirmed by the charity’s accountant

A group can be switched on later if the charity’s work changes.

Download the questionnaire

Save a copy to complete with your accountant, then return it to your Aedon contact.

Download the questionnaire (PDF)

Need help?

If you have a question about the codes or the set-up, please raise a case and our support team will help.

Related articles

Was this article helpful? *
Still not working?

Raise a case and our support team will help.

More in VAT

  • Apportionment and Recovery Percentages: Irish Businesses

  • Apportionment and Recovery Percentages: Irish Charities

  • Choosing the Right VAT Code: Irish Businesses

  • Choosing the Right VAT Code: UK Businesses

  • Choosing the Right VAT Code: UK Charities

  • Creating New Tax Codes

All VAT articles →