- the temporary reduction in the VAT rate on tourism and hospitality goods and services from 13.5% to 9.0% with effect from 1 November 2020 until December 2021;
- the confirmation of VAT zero-rating for goods and services needed to combat COVID-19 until 30 April 2021, with the provision that if the EU approves a further extension, the period for zero-rating will be extended accordingly in Ireland;
- the introduction of new rules to authorize Revenue to serve notices on certain non-EU established persons requiring them to appoint an EU tax representative that shall be liable for payment of VAT due and payable in Ireland by the non-EU person in cases where the non-EU person is established in a jurisdiction that does not have an agreement with Ireland relating to mutual assistance for the collection of taxes;
Source Orbitax
