Standard VAT rate

23%

Country code

IE

Reduced VAT rates

13.5%, 9%, 4.8%

Super reduced rate

4.8%

VAT returns

Bi-Monthly, Four-monthly, Half yearly

VAT number format

IE 12 345 67X, IE 1X23456X

Latest news from Ireland

New reverse charge on the sale of electricity and gas in Ireland

On 1 January 2016 a new domestic reverse charge rule was introduced on the wholesale of gas and electricity supplies in Ireland. This measure means that providers of electricity and gas no longer have to charge VAT on their supplies to certain customers, as it is now their customer’s responsibility to account for it.  … Read More

Ireland increases its Intrastat threshold for the purchase of goods from other EU countries

From 1 January 2016 the Intrastat reporting threshold for the purchase of goods from businesses in other EU countries (arrivals) has been increased from €191,000 to €500,000 per annum.

No VAT changes to hotel accomodation in Ireland

A recent Irish budget confirmed that the supply of hotel accommodation will continue to be liable to the reduced Irish VAT rate of 9%. This is in spite of pressure on the Government to increase this to the standard VAT rate of 23% to reduce the budget deficit. Most EU countries offer a reduced VAT rate… Read More