2026 Budget to include VAT cuts to help small businesses The Deputy Head of the Irish government has confirmed VAT cuts to boost small businesses, particularly around hospitality and hairdressing, will be contained in the 2026 Budget. This will be published at the start of
Temporary domestic gas and electricity cut from 13.5% to 9% extended for fifth time to 31 October 2025 The Irish government has decided to introduce a Financial Resolution on Wednesday 2 April 2025 to extend the 9% VAT rate for gas and electricity for 6
Irish Revenue confirm VAT compliance for digital platform ride The Irish Revenue service has clarified reverse charge VAT from non-resident digital ride sharing platforms will require otherwise exempt taxi drivers to VAT register. And they must declare and pay the cash amount of the platform
VAT compliance and reporting rules in Ireland 2025 Below is summary of the major rules provided under Irish VAT rules (Value Added Tax Consolidation Act 2010; Statutory instruments; Finance Act 2016), plus adoption of EU VAT Directive provisions. Check our country VAT guides for other
Temporary domestic gas and electricity cut from 13.5% to 9% likely to continue after April 2025 The new Irish Government is likely to prolong the emergency 9% VAT rate on domestic gas and electricity beyond the planed expiry date of 30 April 2025. It is
Intrastat – reporting on movement of goods between EU member states – reporting increase January 2025 Ireland has increased its Intrastat reporting thresholds for 2025 as follows Arrivals: rises to €750,000 per annum from €500,000 Dispatches: rises to €750,000 per annum from €635,000 Check EU
Increase on annual sales threshold for mandatory VAT registration in 2025 budget In the 2025 Budget, released on 1 October 2024, Ireland is proposing to increase the existing VAT registration thresholds for businesses as follows: Goods: from €80,000 to €85,000; and Services: from €40,000 to
Proposed VAT B2B & B2G e-invoicing & real-time reporting Public consultation extended by Revenue Commissioners The Irish Minister for Finance has announced on 10 October 2023 the opening of a public consultation on Ireland’s digitalisation of VAT Invoicing and Reporting System. This was part of
2024 Budget reduced VAT on electronic and audio books to zero The 2024 Irish Budget includes a provision to reclassify the VAT rate on electronic books to zero. This brings it into line with the rate on their printed equivalent. The same tax break will
Ministry of Finance confirms terms of zero-rating for domestic solar panel installations – previous rate was 23% Ireland has joined the growing number of EU states that has taken advantage of new reduced EU VAT freedoms to zero Value Added Tax on the sale and
