- Taxi drivers providing passenger transport services are exempt from VAT.
- Taxi drivers are not required to register for VAT if they only supply exempt goods or services.
- Taxi drivers are required to register for VAT if they receive taxable services from abroad, regardless of the value of the services.
- Services provided to taxi drivers are taxable at the standard rate of VAT.
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
