1. Irish VAT Framework & Legal Basis
- How the charge to VAT arises under Section 3 VATCA — supplies of goods/services, imports, and intra-Community acquisitions.
- Definitions of taxable persons and accountable persons,
2. VAT Rates & Rate Classification
- Standard rate 23%, reduced rates 13.5% and 9%, zero rate, and exempt categories.
3. Registration Obligation
- Turnover thresholds
- Two-tier system: domestic vs. intra-EU registration.
4. Place of Supply Rules
- B2B vs. B2C rules for goods and services
- Special rules: services connected with immovable property, electronically supplied services, and OSS/IOSS for B2C distance sales (threshold €10,000)
5. Filing & Reporting Obligations
- Bi-monthly VAT returns via ROS (due 19th/23rd of following month depending on payment method)
- Annual Return of Trading Details (RTD)
- VIES and Intrastat
6. Input VAT Recovery
- Directly attributable costs, dual-use inputs, and apportionment
- Non-deductible VAT
7. Cross-Border Transactions
- Intra-Community supplies and acquisitions, zero-rating for exports
- Imports — postponed VAT accounting, EORI/C&E registration, and customs duty interaction
- Reverse charge on services received from abroad
8. VAT Modernisation
- ViDA & E-Invoicing (Critical 2026 Topic)
- Ireland's phased domestic rollout:
- 1 Nov 2028 — Phase 1: Large corporates (managed by Revenue's Large Corporates Division) must issue structured e-invoices for domestic B2B; all VAT-registered businesses must be able to receive
- Nov 2029 — Phase 2: extends to all VAT-registered businesses engaged in intra-EU B2B trade
- 1 July 2030 — Phase 3: full ViDA alignment for cross-border EU B2B
