Ireland implement rule changes for the VAT treatment of vouchers

5 February 2019

From 1 January 2019, the Irish tax authorities amended their VAT legislation relating to the Value Added Tax (VAT) treatment of vouchers.

This change follows the EU Voucher Directive amendments which harmonised the VAT treatment of vouchers across the EU and will affect retailers with promotional or loyalty programs in the country. Our previous article gives further explanation of how these changes will work.