Ireland

Ireland’s tax system is administered by the Revenue Commissioners (Na Coimisinéirí Ioncaim). As an EU member state, Ireland follows the EU VAT Directive with locally adapted rates.

VAT applies at standard, reduced, second reduced, livestock, and zero rates. Zero-rated supplies include food, children’s clothing, oral medicines, and exports.

Businesses are identified by their VAT registration number in the format IE followed by 7 digits and 1-2 letters.

Ireland supports credit notes for invoice corrections. E-invoicing via PEPPOL is supported for B2G transactions.

Base Details

Key	Value
Tax Country Code	IE
Currency	EUR
Base Time Zone	Europe/Dublin

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	Standard Rate	23.0%
reduced	standard	First Reduced Rate	13.5%
super-reduced	standard	Second Reduced Rate	9.0%
special	standard	Livestock Rate	4.8%

Scenarios

Scenarios attach notes and extensions to a document when its filters match. Read more about scenarios.

bill/invoice

Tags	Categories	Output
reverse-charge	VAT	{   “note”: {     “cat”: “VAT”,     “key”: “reverse-charge”,     “text”: “Reverse charge: Customer to account for VAT to the relevant tax authority.”   } }

Validation Rules

Validation rules check each struct against a set of assertions and report any failures with a unique code and message. Read more about validation.

tax.Identity

Field	Test	Validation Code / Message
code	Code in [IE] Valid	GOBL-IE-TAX-IDENTITY-01 Invalid Irish VAT identity code