Ireland
Ireland is one of the 27 Member States of the European Union.
Basic VAcTs
Latest update | 01.06.2024 |
Country ISO Code | IE |
EU Member State | Yes |
VAT Rates | |
Standard VAT Rate | 23% |
Reduced VAT Rate | 14% |
Special Reduced VAT Rate |
4,8% + 4,5% + 9% |
VAT Compliance | |
Standard VAT Return filing period | Bi-monthly + Annual Return |
Standard VAT Return filing deadline | 19th or 24th day of the month following the filing period |
VAT Representation required for non-resident |
No |
Record retention period | 6 years |
Electronic invoicing | Not mandatory for B2B transactions |
Real-time reporting | n.a. |
Special Rules | |
General domestic reverse charge for domestic supplies of goods by non-resident businesses? |
No |
Other domestic reverse charge mechanisms? | Yes, e.g. (sub-)contracting work, supplies of specific goods (e.g. scrap, waste materials), and supply of CO2-certificates |
Postponed Accounting on Import | Yes, under conditions |
VAT Grouping possible? | Yes |
VAT Refunds for non-EU businesses? | Yes (no reciprocity) |
Remarks | |
Link to VAT Law | HERE |
Remarks |
Here's an overview of the latest VAT news for this country.