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Factsheets

Showing 16 of 22 content results
Irish VAT grouping rules: implications for businesses Article

Major changes to Irish VAT grouping rules impact cross-border transactions and recovery. Learn how businesses should prepare before 2026.

Emma Broderick
| 3 min read | 21 Nov 2025
E-Liquid Products Tax: EPT compliance guide for businesses Article

Understand how Ireland’s new E-Liquid Products Tax works, who must register, tax rates, filing deadlines, and compliance steps for vape businesses.

Emma Broderick
Janette Maxwell
| 3 min read | 14 Oct 2025
9% VAT rate: A bold step to support apartment supply Article

Permanent 9% VAT rate for qualifying apartments aims to boost housing supply, improve development viability, and support residential construction projects.

Emma Broderick
Janette Maxwell
| 6 min read | 08 Oct 2025
Governing with AI: The new face of tax authorities Article

Discover how AI is transforming tax compliance, fraud detection and taxpayer services—while balancing efficiency, fairness and public trust.

Brian Murphy
Fadi BouKaram
| 6 min read | 19 Sep 2025
VAT update: Waiver cancellation sums no longer enforced by Revenue Article

Revenue will no longer enforce VAT waiver cancellation sums. Learn how this update could impact refunds, lettings, and your property VAT strategy.

Emma Broderick
| 3 min read | 08 Jul 2025
What ViDA means for single VAT registration and OSS Article

Learn how ViDA expands the EU OSS scheme, simplifies VAT for cross-border trade, and introduces new reverse charge and stock transfer rules.

Emma Broderick
Janette Maxwell
| 4 min read | 17 Jun 2025
How ViDA reshapes VAT for platforms and online services Article

Explore new EU VAT rules for platforms and e-commerce under ViDA, including obligations for transport, rentals and digital reporting from 2028 onward.

Emma Broderick
Janette Maxwell
| 3 min read | 17 Jun 2025
ViDA and digital reporting: what e-invoicing means for your business Article

Understand the EU’s shift to e-invoicing and digital reporting under ViDA, with key dates, scope and compliance actions businesses must take by 2030.

Emma Broderick
Janette Maxwell
| 4 min read | 17 Jun 2025
Sugar tax in Ireland: SSDT compliance guide for businesses Article

Understand Ireland’s sugar tax rules, rates and reliefs to ensure your business remains compliant with SSDT registration and reporting requirements.

Janette Maxwell
| 3 min read | 30 Apr 2025
VAT recovery for holding companies: Taxpayer loss Article

Irish Court of Appeal overturns VAT recovery ruling for holding companies, denying Covidien €45.9m. Case remitted to TAC, raising uncertainty for taxpayers.

Emma Broderick
Janette Maxwell
| 5 min read | 03 Apr 2025
VAT on virtual events to change from 1 January 2025 Article

From 1 Jan 2025, VAT on virtual events in the EU will apply based on the customer's location, impacting suppliers' VAT registration and compliance.

Emma Broderick
| 3 min read | 02 Jan 2025
VAT in the Digital Age (ViDA) approaches: Are you ready? Tax

The EU’s VAT in the Digital Age (ViDA) proposal will introduce major changes to the EU’s VAT system. Read our latest insight to learn how this proposal may impact your business.

Janette Maxwell
Fadi BouKaram
| 3 min read | 07 Nov 2024
Tax Facts 2024 Tax

Download our simple guide for Irish tax rates, credits and filing deadlines, as well as a summary of the key Irish tax reliefs, for 2024. This guide is updated to include amendments made by Finance Act 2023.

Peter Vale
Jillian O'Sullivan
Sasha Kerins
Oliver O'Connor
Brian Murphy
Peter Legge
Sarah Meredith
| 1 min read | 24 Apr 2024
EU carbon border adjustment mechanism (CBAM) Tax

As a component of the European Union’s (EU) aspirations for climate neutrality, CBAM, effective from October 1, 2023, will have an impact on the importation of goods in specific sectors with high carbon emissions into the EU.

Marian Lee
| 3 min read | 11 Jan 2024
CJEU rules on GE Aircraft Engine case VAT

The Court of Justice of the European Union (“CJEU”) recently handed down a judgement in the case of GE Aircraft Engine Services Ltd (C-607/20), concerning the VAT treatment of vouchers, offered to employees as incentives, as part of a rewards scheme.

2 min read | 25 Jan 2023
VAT return of trading details VAT alert

All RTD’s for businesses with a 31 December 2017 year end must submit a RTD on or before 23 January 2018 via the Revenue Online System (“ROS”). Please contact a member of our indirect tax team if you require assistance with completion of your RTD.

03 Feb 2020
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