Documentation Index
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Ireland’s tax system is administered by the Revenue Commissioners (Na
Coimisinéirí Ioncaim). As an EU member state, Ireland follows the EU VAT
Directive with locally adapted rates.
VAT applies at standard, reduced, second reduced, livestock, and zero rates.
Zero-rated supplies include food, children’s clothing, oral medicines, and
exports.
Businesses are identified by their VAT registration number in the format IE
followed by 7 digits and 1-2 letters.
Ireland supports credit notes for invoice corrections. E-invoicing via
PEPPOL is supported for B2G transactions.
Base Details
| Key | Value |
|---|
| Tax Country Code | IE |
| Currency | EUR |
| Base Time Zone | Europe/Dublin |
Tax Categories
| Code | Name | Title |
|---|
VAT | VAT | Value Added Tax |
VAT Rates
| Rate | Keys | Name | Percents | Description |
|---|
general | standard | Standard Rate | 23.0% | |
reduced | standard | First Reduced Rate | 13.5% | |
super-reduced | standard | Second Reduced Rate | 9.0% | |
special | standard | Livestock Rate | 4.8% | |
