Ireland: Revenue announces local property tax returns deadline
Irish Revenue has issued a reminder to residential property owners that the filing deadline for the Local Property Tax (LPT) Return for the 2026–2030 valuation period is 7 November 2025. This announcement was made on 29 October
See More
Ireland: Revenue updates guidance on treatment of business entertainment expense
Irish Revenue issued eBrief No. 197/25 updating its tax and duty manuals on entertainment expenses. TDM Part 05-03-02 has been renamed “Business Entertainment Expenses Incurred by Directors and Employees” and now includes content from the
See More
Ireland: Revenue updates ROS filing, payment guidance
Regfollower Desk Irish Revenue has published eBrief No. 193/25 on 20 October 2025, outlining the conditions under which individual taxpayers can extend the filing and payment deadline for their 2024 Form 11 return through the Revenue Online
See More
Australia: Federal Court pauses Oracle royalty tax case to permit treaty arbitration with Ireland
The Full Federal Court of Australia ruled in favour of Oracle, allowing its Mutual Agreement Procedure with Ireland to proceed by staying domestic tax proceedings, reaffirming taxpayers’ treaty rights to prevent double taxation over intra-group
See More
Ireland publishes Finance Bill 2025, increase rate of R&D tax credit
The 2025 Finance Bill introduces amendments covering VAT rates for hospitality and hairdressing, retirement savings, foreign dividend exemptions, and investment taxation, while updating various enterprise, property, and personal tax measures,
See More
Ireland: Revenue outlines VAT rollout for digital age (ViDA) measures
The compulsory e-invoicing and real-time VAT reporting are intended to comply with the EU VAT in the Digital Age (ViDA) Directive by 1 July 2030. Ireland’s Revenue announced a phased rollout for compulsory e-invoicing and real-time VAT
See More
Ireland: Revenue updates 2024 income tax return guidance
Revenue issues eBrief with updates on non-resident landlords, PRSA contributions, and PRSI exemptions. The Irish Revenue published Revenue eBrief No. 181/25 on 6 October 2025 with amendments to the Tax and Duty Manual Part 38-01-04I related to
See More
Ireland presents 2026 Budget, proposes increased R&D tax credits
Minister for Finance Paschal Donohoe said the Budget aims to boost productivity, protect jobs, and strengthen Ireland’s economic foundations. Ireland's Department of Finance has released the Budget 2026, which was presented on 7 October 2025,
See More
Ireland: Revenue updates Tax Duty Manual, provides guidance on tax treatment where employer provides meals for staff
Irish Revenue updated its guidance on exemptions of certain staff meals from taxable benefits Irish Revenue has issued eBrief No. 178/25, providing updated guidance on the tax treatment of employer-provided meals, on 26 September 2025. The
See More
Ireland: Revenue issues guidance on new E-liquid products tax
Revenue published guidance to help suppliers comply with the new E-liquid products tax starting 1 November 2025. Ireland Revenue published detailed guidance on 30 September 2025 to assist suppliers in understanding their obligations under the new
See More
Ireland: Revenue clarifies iXBRL filing for Large Corporates Division, High Wealth and Financial Services Division
Revenue confirmed continued iXBRL filing for LCD and HWFSD companies. The Irish Revenue published eBrief No. 173/25 on 23 September 2025 regarding iXBRL filing requirements for companies liable to corporation tax whose affairs are managed in
See More
Ireland: Revenue launches payroll tax adjustment period for 2024–2025
Revenue acknowledges that employers may have struggled to adjust payroll systems and is now allowing them to correct any genuine payroll tax classification errors for 2024 and 2025. Ireland Revenue published eBrief No. 172/25, a new Tax and Duty
See More
Ireland: Irish Revenue revises VAT registration guidance
The guidance provides updates the Tax and Duty Manual Part 38-01-03b, which provides guidelines for VAT registration. Irish Revenue’s eBrief No. 168/25, released on 3 September 2025, updates the Tax and Duty Manual Part 38-01-03b, which
See More
Ireland: Revenue updates guidance on Irish real estate fund regime
Revenue updates guidance on Irish Real Estate Funds. Irish Revenue has released eBrief No. 166/25 on 5 September 2025, announcing revisions to the Tax and Duty Manual, Part 27-01b-02, concerning the administration of the Irish Real Estate Fund
See More
Ireland: Irish Revenue releases Pillar 2 Registration guidance
The guidance offers comprehensive instructions on how to register for Pillar 2 taxes. Irish Revenue has released eBrief No. 170/25 on Tax and Duty Manual Part 04A-01-01A on 5 September 2025, providing comprehensive guidance on the registration
See More
Ireland: Revenue issues revised guidance on engaging experts for R&D tax credit audit
Irish Revenue updates guidance on appointing independent experts for R&D tax credit audits, reflecting the new panel effective 8 August 2025 and its two-year term. Irish Revenue released eBrief No. 165/25 on 28 August 2025, announcing
See More
Ireland: Revenue updates guidance on filing corporation tax returns for 2023, 2024
Irish Revenue released updated guidance on completing Corporation Tax Returns (Form CT1) for the 2023 and 2024 tax years. The Irish Revenue has published eBrief No. 164/25 on 27 August 2025 clarifying updates to the Tax and Duty Manual Part
See More
Ireland: Irish Revenue updates Pillar Two guidance
The updated guidance outlines Pillar Two registration, filing, and top-up tax requirements for MNEs. Irish Revenue published updated guidance on Pillar Two requirements on 14 August 2025, covering an overview of Pillar Two, registration
See More