Ireland to introduce mandatory VAT e-Invoicing from November 2028
Ireland's Revenue has released a paper outlining the implementation of structured electronic invoicing (eInvoicing) and real-time digital reporting for VAT, as the Finance Bill (No. 2) 2026 moves through the legislative process. The paper, "VAT
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Ireland’s Finance Bill 2026 updates Pillar Two rules, expands tax reliefs
Ireland’s Department of Finance announced yesterday, 19 October 2026, the publication of the Finance (No. 2) Bill 2026 and its accompanying Explanatory Memorandum to implement Budget 2027. The Bill includes changes to corporate and personal
See MoreIreland: Revenue updates VAT guidance on transport hire
Irish Revenue published eBrief No. 152/26 on 16 October 2026, announcing an update to its Tax and Duty Manual on the VAT treatment of the hiring or leasing of means of transport. The revision added a new paragraph 7 addressing the VAT treatment of
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Ireland: Revenue publishes new guidance on VAT treatment of end-of-lease transactions
Irish Revenue has issued eBrief No. 144/26 on 7 October 2026, introducing a new Tax and Duty Manual (TDM) on the VAT treatment of end-of-lease transactions. It applies where the lessor is a financial institution that buys an asset (movable goods)
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Ireland: Revenue revises guidance on CAT group thresholds
Ireland's tax authority (Revenue) has updated its Capital Acquisitions Tax (CAT) manual to reflect the increased group thresholds announced in Budget 2027, according to Revenue eBrief No. 149/26, published on 12 October 2026. The updated
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Ireland updates VAT rules for food and drink supplies, including 9% rate on hot meals
The Irish Revenue has issued Revenue eBrief No. 143/26 on 7 October 2026, updating its Tax and Duty Manual on the VAT treatment of food and drink supplied by wholesalers and retailers. The update reflects the application of the second reduced VAT
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Ireland: Revenue updates guidance on reduced capital gains tax rate
Irish Revenue issued eBrief No. 142/26 on 6 October 2026, announcing updates to the tax and duty manual on the capital gains tax rate. The updated tax and duty manual Part 02-03-01A reflects the 2% reduction in the standard rate of Capital Gains
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Ireland introduces Pillar Two amendments, business incentives in Budget 2027
Ireland’s Department of Finance published Budget 2027 on 6 October 2026. The key tax measures are as follows: Corporation tax administration Budget 2027 introduces changes to preliminary corporation tax rules to provide greater
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Ireland: Committee on Budgetary Oversight urges broader tax base in Pre-Budget 2027 report
Ireland’s Committee on Budgetary Oversight has published its Pre-Budget 2027 report on Wednesday, 30 September 2026, warning that fiscal policy must avoid adding to inflationary pressures, that repeated spending overruns undermine transparency,
See MoreIreland updates guidance on CGT group relief for asset transfers
Irish Revenue issued eBrief No. 135/26 on 10 September 2026, announcing updates to Tax and Duty Manual Part 20-01-04, covering transfers of assets, other than trading stock, within a group under section 617 of the Taxes Consolidation Act 1997 (TCA
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Ireland: Revenue updates 2025 Form 11 with new prefilled fields, expanded relief provisions
Ireland’s tax authority (Revenue) issued eBrief No. 127/26 on 31 August 2026, detailing a set of amendments to the ROS Form 11 2025 self-assessment income tax return. The form has been available since 1 January 2026 and continues to be updated on
See MoreIreland updates self-assessment guidance on PRSI liability
Irish Revenue has updated its guidance on the Irish Self-Assessment system to clarify which individuals are liable for Pay-Related Social Insurance (PRSI) contributions. The changes were issued through eBrief No. 126/26 on 28 August 2026, which
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Ireland: Revenue updates guidance on Pillar Two effective tax rate
Irish Revenue has published eBrief No. 125/26 on 28 August 2026, updating Tax and Duty Manual Part 04A-01-02, which provides guidance on the operation of the Pillar Two rules on the Global Minimum Level of Taxation for Multinational Enterprise
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Ireland: Revenue clarifies Section 110 transfer pricing, profit participating note rules
Ireland Revenue has clarified the application of Section 110 of the Taxes Consolidation Act (TCA) 1997, including Transfer Pricing, arm's length requirements and restrictions on profit participating notes (PPNs), in eBrief 120/2026 published on 21
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Ireland: Revenue issues new guidance on crypto-asset reporting
Irish Revenue has published eBrief No. 121/26 on 24 August 2026, introducing Tax and Duty Manual Part 38-03-38 - Guidance on reporting obligations of Reporting Crypto-Asset Service Providers. The newly created guidance explains how the reporting
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Ireland updates Section 110 guidance on foreign withholding tax
Irish Revenue has updated its guidance on the tax treatment of foreign withholding tax for Section 110 qualifying companies, setting out how relief may be available under Schedule 24 where income has been taxed at source in another
See MoreIreland: EU approves expanded digital games tax credit to cover post-release content
Ireland's Department of Finance has announced on 28 July 2026 that the European Commission has approved the expansion of the Digital Games Tax Credit. As announced in Budget 2026, the 32% tax credit has been extended until 31 December 2031 and
See MoreIreland publishes report on proposed eWHT consultation
The Irish Department of Finance and Revenue published the report on the public consultation on the proposed electronic withholding tax (eWHT) model on 22 July 2026. The consultation, which ran from 5 December 2025 , invited views from businesses,
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