5 Major Developments in Ireland

5 Major Developments in Ireland

• Ireland Updates Guidance on VAT Zero-Rating and Exemptions

• Revenue eBrief No. 236/22 – VAT treatment of Printing and Printed Matter

• Mandatory automatic exchange of information regulation (DAC7)

• Tax and Duty Manual VAT and Employer Direct Debit Guidelines has been amended

• Double-digit nature of transaction codes mandatory in Ireland’s Intrastat

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Bookkeeping

• Records Keeping Obligation

Composite supply

• Guidance about the VAT treatment of admission to events

Coronavirus

• COVID-19: Extension 0% VAT rate on the supply of certain medical equipment

• Irish Revenue Updates Guidelines for Installment Arrangements Including Extended Time Frame to 60 Months for COVID-19

DAC6

• Irish Revenue Updates Guide to Exchange of Information Including New Section on DAC6

DAC7

• Mandatory automatic exchange of information regulation (DAC7)

Deduction (input tax credit)

• Revenue eBrief No. 214/22 – VAT Notes for Guidance

• Finance Bill 2022 – Key Indirect Tax Measures

• VAT measures in Finance Bill 2022 (a.o. fund management, rate newspapers, deductibility share issues)

Digital Services Tax

• Ireland Allowing DSTs Paid in Austria, Kenyan, and Spain as Deductible Expenses if Incurred Wholly and Exclusively for the Purpose of a Trade

• Ireland extends Digital Services Tax deduction jurisdictions

• Ireland publishes updated guidance on tax deductibility of Digital Services Taxes

• Revenue eBrief No. 168/22: Deduction for Digital Services Taxes

Excise

• Irish Revenue Updates Manual on Excise Duty Rates on Energy Products and Electricity

Exemption

• Ireland Updates Guidance on VAT Zero-Rating and Exemptions

• Revenue eBrief No. 224/22: Exemption of Dental Services from VAT

• Revenue eBrief No. 224/22 – VAT treatment of dental services

• Revenue eBrief No. 214/22 – VAT Notes for Guidance

• Revenue eBrief No. 197/22 21 – Emergency accommodation and ancillary services

• Finance Bill 2022 – Key Indirect Tax Measures

• VAT measures in Finance Bill 2022 (a.o. fund management, rate newspapers, deductibility share issues)

• Ireland cuts VAT on newspapers

Export

• Non-EU Imports and Exports: VAT Considerations

Fiscal Representation

• Country VAT Guide: Ireland

Fiscalization

• Records Keeping Obligation

Flat Rate Schemes

• Cut to flat-rate VAT payments will cost farmers €46m

• VAT proposals in budget 2023

• Ireland’s Budget 2023 Delivered: 9% VAT rate for gas and electricity will be extended to 28 February 2023

Importation

• Non-EU Imports and Exports: VAT Considerations

Intrastat

• Double-digit nature of transaction codes mandatory in Ireland’s Intrastat

Legislative Change

• Budget 2023: VAT Rate changes

Liability (reverse charge/withholding)

• Irish Revenue Updates Guidelines for Installment Arrangements Including Extended Time Frame to 60 Months for COVID-19

Rate

• Ireland Updates Guidance on VAT Zero-Rating and Exemptions

• VAT rate changes for Certain sanitary products

• Revenue eBrief No. 236/22 – VAT treatment of Printing and Printed Matter

• COVID-19: Extension 0% VAT rate on the supply of certain medical equipment
• Guidance about the VAT treatment of admission to events
• Revenue eBrief No. 214/22 – VAT Notes for Guidance

• Ireland Extends Zero VAT Rate to Newspapers among other VAT Changes

• EU VAT Cuts on Fuel and Energy to Combat Inflation Rate

• Hotels warn TDs of impact of following through on plan to increase VAT on sector to 13.5% in February

• Country VAT Guide: Ireland

• Ireland changes VAT rates for newspapers, tourism, and hospitality in 2023

• Ireland changes VAT rates for newspapers, hospitality, & tourism

• Finance Bill 2022 – Key Indirect Tax Measures

• VAT rate changes announced in the Irish Budget for 2023

• Lahinch Hotelier Predicts Special VAT Rate Will Be Maintained In 2023

• VAT measures in Finance Bill 2022 (a.o. fund management, rate newspapers, deductibility share issues)
• Budget 2023: VAT Rate changes

• Budget 2023 & current (indirect) tax developments

• VAT proposals in budget 2023

• Ireland cuts VAT on newspapers

• Ireland’s Budget 2023 Delivered: 9% VAT rate for gas and electricity will be extended to 28 February 2023

• Regional newspapers and Local Ireland call for zero per cent VAT rate

• Campaign to have 9% VAT rate removed from Mayo newspapers

Registration

• Country VAT Guide: Ireland

Reporting / Compliance

• Tax and Duty Manual VAT and Employer Direct Debit Guidelines has been amended

• Country VAT Guide: Ireland

• Guide: VAT in Ireland

• Ireland VAT Guide for Businesses

• A guide to VAT in Ireland

Taxable Amount

• Drug giant Novartis entitled to €1m VAT refund, court rules

Taxable Person

• Finance Bill 2022 – Key Indirect Tax Measures

Tax Authorities / Penalties

• VAT and Employer Income Tax/PRSI/USC/LPT – Direct Debit Guidelines

• Irish Commission on Taxation and Welfare Recommends Moving Away from Taxes on Labour Towards Taxes on Capital, Wealth, and Consumption

• Danish Tax Authority Holds Storage Facility and Employees May Constitute Permanent Establishment Under Treaty with Ireland