The Minister for Finance on 10 October 2023 introduced the 2024 budget that includes various measures concerning income tax, business tax, capital gains tax, and indirect taxes.
Indirect tax
- Temporary 9% value added tax (VAT) rate currently applicable to supplies of gas and electricity extended for an additional 12 months.
- Increase in VAT registration thresholds to €40,000 and €80,000 in relation to the respective supplies of services and goods from 1 January 2024…
Source: KPMG
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