5 Major Developments in Ireland

5 Major Developments in Ireland

• The Windsor Framework: A Bad Deal for Northern Ireland and an even Worse Deal for the UK
• Tourism minister seeks further extension of 9% VAT rate
• Cut VAT to fight price rises and save jobs, says ISME
• Fianna Fáil Ministers Are Opposed To Cutting VAT For Builders
• Clarifications provided on VAT treatment of emergency accommodation services

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Composite Supply

• Guidance about the VAT treatment of admission to events

Coronavirus

• COVID-19: Extension 0% VAT rate on the supply of certain medical equipment

Customs

• Customs notification issued on data mismatches in documentation

DAC7

• Mandatory automatic exchange of information regulation (DAC7)

Deduction (Input Tax Credit)

• Revenue eBrief No. 214/22 – VAT Notes for Guidance

Excise

• Lower rate VAT charges may not end in February

Exemption

• Ireland Updates Guidance on VAT Zero-Rating and Exemptions

• Revenue eBrief No. 224/22: Exemption of Dental Services from VAT

• Revenue eBrief No. 224/22 – VAT treatment of dental services

• Revenue eBrief No. 214/22 – VAT Notes for Guidance

Export

• Non-EU Imports and Exports: VAT Considerations

Importation

• Non-EU Imports and Exports: VAT Considerations

Intrastat

• Double-digit nature of transaction codes mandatory in Ireland’s Intrastat

Rate

• Tourism minister seeks further extension of 9% VAT rate

• Cut VAT to fight price rises and save jobs, says ISME

• Fianna Fáil Ministers Are Opposed To Cutting VAT For Builders

• Report estimates that increasing 9% VAT rate could cost up to 24,000 tourism and hospitality jobs

• Ireland Updates Guidance on VAT Zero-Rating and Exemptions

• VAT rate changes for Certain sanitary products

• Revenue eBrief No. 236/22 – VAT treatment of Printing and Printed Matter

• COVID-19: Extension 0% VAT rate on the supply of certain medical equipment
• Guidance about the VAT treatment of admission to events
• Revenue eBrief No. 214/22 – VAT Notes for Guidance

• Ireland Extends Zero VAT Rate to Newspapers among other VAT Changes

• EU VAT Cuts on Fuel and Energy to Combat Inflation Rate

Real Estate/Immovable Property

• Fianna Fáil Ministers Are Opposed To Cutting VAT For Builders

• Clarifications provided on VAT treatment of emergency accommodation services

Reporting / Compliance

• A guide to VAT – Doing business in Ireland

• VAT and Employer Income Tax/PRSI/USC/LPT – Direct Debit Guidelines

• Tax and Duty Manual VAT and Employer Direct Debit Guidelines has been amended

Taxable Transaction

• Lower rate VAT charges may not end in February – VATupdate