The Irish Revenue Commissioners (“Revenue”) have recently updated their guidance material in respect of the VAT treatment of eGaming services (the “Guidance”). The EU VAT Directive and Council Implementing Regulation 282/2011 provide that the supply of games including games of chance (defined as “eGaming”) which are delivered via the internet are to be regarded as an ‘electronically supplied service’ for VAT purposes. As such, eGaming services supplied to consumers are taxed where the consumer is established, has a permanent address or usually resides. eGaming services supplied to Irish consumers are subject to the standard rate of Irish VAT (currently 23%).
Source: matheson.com
