- Mandatory domestic B2B e‑invoicing: Revenue will publish details of a phased roll‑out of mandatory domestic B2B e‑invoicing, aligning with EU ViDA reforms and the July 2030 cross‑border e‑invoicing requirement.
- Apartment VAT reduction: VAT on the sale of completed apartments reduced from 13.5% to 9%, effective 7 October 2025 and running until 31 December 2030.
- Targeted VAT rate measures: Reintroduction of 9% rate for restaurant/catering services and hairdressing; certain exceptions (alcoholic and soft drinks remain at the standard rate) and split‑billing issues for combined services are expected.
- Energy supplies: The 9% rate for supplies of electricity and natural gas is retained until 31 December 2030 as a cost‑of‑living measure.
- Implementation and business impact: Mandatory e‑invoicing will require system and process changes across sectors; businesses need lead time to prepare and to assess technical and commercial implications of the property and reduced‑rate measures.
Source KPMG
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "Ireland"
- Government May Extend Apartment VAT Cut to Forward-Funding and Student Accommodation Deals
- Ireland’s Finance Bill 2025: Major Tax, VAT, Crypto, and Reporting Changes Proposed
- Variable Direct Debit for VAT: New Bi-Monthly Payment Option Available from August 2025
- Ireland Announces Phased Rollout of B2B E-Invoicing and Real-Time Tax Reporting by 2030
- Ireland’s Phased Rollout of Mandatory e-Invoicing and Real-Time VAT Reporting under EU ViDA Directive
