VAT Guidance on Extended Warranties: Distinguishing Insurance from Manufacturer’s Warranties

• A new Tax and Duty Manual provides guidance on the VAT treatment of extended warranties.
• Extended warranties are defined as separate insurance service plans purchased in addition to goods, covering repair or replacement beyond the manufacturer’s warranty period.
• The manual distinguishes between insurance (subject to specific VAT rules) and manufacturer’s warranties.
• Guidance is provided on VAT treatment, VAT deductibility, and commission payments to retailers related to extended warranties.
• The document is a guide only and not a substitute for professional or legal advice.

Source: revenue.ie

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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