This guide provides an overview of VAT in Ireland, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Ireland.
Ireland’s VAT system is one of the most complex in Europe, with multiple reduced and special rates.
Foreign businesses that incur VAT on eligible expenses in the Ireland may be able to reclaim it.
Doing business in Ireland? You’ll need to play by the rules of the Value Added Tax Consolidation Act 2010.
Businesses whose turnover exceeds the mandatory threshold must register. Voluntary registration is also available for businesses below the threshold.
Ireland applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for cross-border services within the EU.
Entertainment; Food, drink and restaurant services; Hiring of means of transport; Fuel (petrol); Public Transport; Taxis and Accommodation are typically not claimable as part of an Ireland VAT refund. However, the following expenses can generally be claimed as part of a VAT refund in Ireland: Diesel, Hiring or means of tranport by vehicle rental companies, vehicle expenditure by vehicle rental companies, Tolls, Accommodation related to qualifying conferences/exhibitions attended by 50 or more delegates, admissions to and participation in fairs and exhibitions and other general business expenses (e.g., office expenses, marketing costs etc).
For Ireland VAT refunds under the 8th Directive - original invoices are not required and copies of invoices may be submitted. The Ireland VAT Authority may request original invoices if they are deemed necessary as part of the claim assessment. For Ireland VAT refunds under the 13th Directive - original invoices need to be submitted as part of the claim.
Quarterly Ireland VAT refund applications must exceed EUR 400 for claims under both the 8th and 13th Directives. Annual Ireland VAT refund applications must exceed EUR 50 for claims under both the 8th and 13th Directives.
Backdating VAT Registration: What Businesses Need to Know VAT registration has a deadline. Miss it, and the tax authority does not simply move the start date forward to when you applied. In most cases, it moves it back to when you should have registered in the first place. That gap between when you were liable […]
VAT IT and Helios: Every Invoice Verified, All Eligible VAT Recovered. When your business crosses borders, the tax rules, invoice formats, and compliance requirements change with every country you enter. Most expense platforms were not built to handle that. Managing it across multiple vendors is where things tend to go wrong. Helios and VAT […]
Oman’s e-Invoicing Rollout Just Changed. Here Is the Updated Timeline. On 9 August 2026, Oman’s Tax Authority issued Decision No. 189/2026, adjusting the phased rollout of its mandatory e-Invoicing programme and providing more clarity in respect of the affected taxpayers. The dates have moved. The direction has not. What Changed Phase Who It Covers Previous […]
VAT in the Events Industry: The Triggers That Catch Businesses Out Most event businesses think they have a VAT plan. What they actually have is a VAT filing plan. Those are not the same thing. Filing returns on time does not protect you if the underlying classification of your supplies is wrong. If admission […]
Branch vs Subsidiary: Why the Distinction Matters More Than You Think for VAT Reclaim Most multinationals know the difference between a branch and a subsidiary from a corporate law perspective. Fewer realise how dramatically that distinction affects their VAT position, and specifically, how much recoverable VAT they may be leaving on the table because of […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. If California was the state your US Sales Tax compliance team never had to think about, that changes in six months. Governor Gavin Newsom has signed Senate Bill 122 into law as part of California’s 2026-2027 budget. From 1 January […]
VAT in the Digital Age (ViDA): The Complete Guide to the EU’s VAT Reform VAT in the Digital Age, better known as ViDA, is the European Union’s biggest overhaul of VAT rules in a generation. After nearly two years of political deadlock, the reform is no longer a proposal, it is enacted EU law, with the first major deadlines within the […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. In today’s rapidly evolving business landscape, organisations are seeking innovative solutions to streamline financial operations, enhance compliance, and drive cost savings. Two leading platforms in this space, SAP Concur and eezi, Powered by VAT IT, offer powerful capabilities individually. When integrated, they […]
Is There VAT on Software and SaaS Subscriptions? What Buyers Need to Know Most finance teams have faced the same issue: an invoice lands for a new SaaS (Software as a Service) tool, and it is not obvious whether VAT should be charged on it, who is responsible for it, or whether it can be […]
Fiscal Representative in France: What Non-EU Businesses Need to Know Many businesses trading in France are required to appoint a fiscal representative to maintain VAT compliance. Whether you are importing goods, storing stock, or selling to French consumers, understanding this obligation before you operate is significantly easier than discovering it after the fact. Key Takeaways […]
This webinar explains how US businesses can identify and recover foreign VAT, breaking down key concepts like reciprocity and showing where refund opportunities are often missed.
