Irish Revenue has issued eBrief No. 158/22 on a new Tax and Duty Manual Part 04-06-03, which provides guidance on the tax deductibility of Digital Services Taxes (DSTs). This includes that Revenue is prepared to accept specified DSTs as a deductible expense if incurred wholly and exclusively for the purpose of a trade.
Source Orbitax
Latest Posts in "Ireland"
- Budget 2026: Mandatory E-Invoicing aligned with ViDA, VAT rate changes
- New VAT Rates for Hospitality, Retail, and Construction; Electronic Invoicing Initiative Announced
- Government Budget to Include VAT Cut for Newly Built Apartments
- Uncertainty Surrounds VAT Cut Impact on Consumers Ahead of Budget 2026 Decision
- Hospitality VAT Cut to 9% from July 2026, Excludes Hotels, Includes Large Franchises
