Ireland: Sales Taxes: VAT, GST

Revenue confirmed on 10 February 2026 that companies who deal with Revenue’s Large Cases Division and have an establishment in Ireland will be considered within scope for Phase One of Ireland’s VAT Modernisation programme. Therefore they will be subject to the first phase of implementation for mandatory eInvoicing and real-time reporting for domestic transactions from 1 November 2028.

The High Court decision in Hamill v the Revenue Commissioners examines when taxpayers can invoke EU Charter protections in Irish tax disputes, particularly regarding fair procedures and access to information during VAT assessments.

Against a backdrop of sustained political pressure to address Europe’s innovation and competitiveness gap, the European Commission has published its long-anticipated legislative proposal for an EU-wide corporate legal form, commonly referred to as “EU Inc”. The proposal forms the centrepiece of a new “28th regime” corporate legal framework, introducing a harmonised EU-wide company form aimed primarily at supporting startups and scaleups, while being open to all founders and companies across the Union.

In this guide, Andrew Quinn, William Fogarty, Lynn Cramer and Ted O'Byrne provide an overview of the tax system in Ireland covering the areas of corporate taxation, transfer pricing and anti-avoidance rules.

Further to our previous briefing on the residential-focused tax measures announced in Budget 2026, this update outlines the legislative provisions implementing those measures set out in the Finance Bill 2025 (the Bill).

The Irish Revenue Commissioners ("Revenue") have announced preparations for implementing mandatory eInvoicing and real-time digital reporting for domestic business-to-business ("B2B") transactions in Ireland.

The Economic and Financial Affairs Council (‘ECOFIN') of the EU has now reached political agreement on the ‘VAT in the digital age package' (‘ViDA'), which introduces significant changes to the EU VAT system.

The Irish Finance Bill 2024 (the "Bill") was published on 10 October 2024. The Bill introduces several key measures that are particularly relevant to international investors, companies, investment funds.

The Irish Finance Bill 2024 has been published. It contains the measures announced by the Irish Minister for Finance in his Budget speech on 2 October 2024...