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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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Ireland: Revenue updates sports tax exemption guidelines
Irish Revenue issues updated guidance on tax exemption for certain sporting national governing bodies under the Finance Act 2024. The Irish Revenue published eBrief No. 155/25 on 5 August 2025 regarding an updated Tax and Duty Manual covering the
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Ireland: Revenue updates tax and duty manual for 2024 corporation tax returns
Irish Revenue updates tax and duty manual with key changes for filing 2024 corporation tax returns. Irish Revenue has published eBrief No. 154/25 on 5 August 2025 announcing updates to the Tax and Duty Manual (TDM) relating to the completion of
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Ireland: Revenue issues guidance on domestic element of EU VAT SME scheme
Irish Revenue has issued eBrief No. 153/25 on 5 August 2025 regarding the creation of a new Tax and Duty Manual (TDM) for the EU VAT SME Scheme – Domestic Layer. Revenue eBrief No. 153/25 EU VAT SME Scheme - Domestic Layer A new Tax and Duty
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Ireland: Irish Revenue issues updated partnership taxation guidelines
The Tax and Duty Manual details the types, taxation, administrative rules, returns, appeals, and penalties applicable to Irish partnerships. Irish Revenue has released eBrief No. 149/25 introducing a new Tax and Duty Manual (TDM) Part 43-00-03,
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Ireland issues revised GMT guidelines for MNEs, domestic groups
The updated guidance on OECD Pillar Two global minimum tax clarifies rules for insurance investment entities, intra-group financing adjustments, pre-transition tax changes, and transitional CbC reporting safe harbor rules. The Irish Revenue
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Ireland clarifies VAT and income tax obligations for social media influencers
The Irish Revenue has confirmed that social media influencers must follow standard income tax and VAT rules. The Irish Revenue Commissioners have confirmed that social media influencers are subject to standard income tax and VAT rules, with no
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Ireland: Revenue updates guidance on outbound payment defensive measures
Irish Revenue has updated its guidance on outbound payment defensive measures to reflect the 2025 legislative changes to Section 817U of the TCA, effective from 1 January 2026. Irish Revenue has published eBrief No. 139/25 announcing updates to
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Ireland: Revenue issues guidance on taxation of income from social media and promotional activities
Irish Revenue has issued guidance on the tax treatment and compliance obligations for income earned from social media and promotional activities under Income Tax and Corporation Tax rules. Irish Revenue released eBrief No. 138/25 on 21 July 2025
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