Irish VAT rates and VAT compliance

Irish VAT rates

Ireland, like all EU member countries, follows the EU VAT Directive on VAT compliance. However, it is still free to set its own standard (upper) VAT rate.  The only proviso is that it is above 15%.  Suppliers of goods or services VAT registered in Ireland must charge the appropriate VAT rate, and collect the tax for onward payment to the Irish tax authorities through a VAT filling: see Irish VAT returns briefing.

The current rates are:

Irish VAT Rates

Rate Type Which goods or services
23% Standard All other taxable goods and services.
13.5% Reduced Certain foodstuffs; children's car seats; social housing; renovation and repair of private dwellings; cleaning in private households; some agricultural supplies; medical and dental care; collection of domestic waste; treatment of waste water; minor repairs of bicycles, shoes and leather goods and household linen; energy for heating and light (including natural gas, electricity, district heating, firewood and heating oil); moveable property used in the construction and maintenance of immovable property; construction work on new buildings; supply of immovable property; some social housing; routine cleaning of immovable property; services relating to the care of the human body; certain tourist services; photography services; services supplied by jockeys; works of art and antiques; short term hire of certain passenger vehicles; driving schools; services supplied by veterinary surgeons; cut flowers and plants for decorative use.
9% Reduced Certain foodstuffs; take away food; some bars and cafes; newspapers and periodicals; admission to cultural events and amusement parks; hotel accommodation; restaurants (excluding all beverages); use of sports facilities; hairdressing.
4.8% Reduced Livestock intended for use in the preparation of foodstuffs; some agricultural supplies.
0% Zero Some books (excluding newspapers and periodicals); some foodstuffs; wax candles (undecorated); certain animal feed; certain fertilizers; some food supplies for food production; some medicines for human consumption; some medicines for veterinary use (excluding pets); certain feminine hygiene products; some medical equipment; clothing and footwear for children; intra-community and international transport; cut flowers and plants for food production.

Irish VAT Compliance

Foreign companies with an Irish VAT registration must comply with the VAT rules contained within the Irish VAT Act.  This covers:

  • Preparing invoices with the disclosure details outlined in the Irish VAT Act.
  • Electronic invoices with proper signature, authenticity and agreement by the recipient.
  • Maintenance of accounts and records, which must be held for at least 6 years.
  • Correct invoicing of customers for goods or services in accordance with the Irish time of supply VAT rules.
  • Processing of credit notes and other corrections.
  • Use of approved foreign currency rates.

What is the tax point for Irish VAT?

The tax point (time of supply) rules in Ireland determine when the VAT is due.  It is then payable to the tax authorities 10 days after the VAT reporting period end (monthly or quarterly).

For most goods, it is the time of delivery or passage of title.  For services, it is the completion of the service.

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