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
See MoreIreland: 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 MoreIreland: 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 MoreIreland: 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
See MoreIreland: 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
See MoreIreland: 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
See MoreIreland: 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,
See MoreIreland 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
See MoreIreland 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
See MoreIreland: 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
See MoreIreland to increase infrastructure spending by 30%Â
The updated National Development Plan outlines a wide-ranging strategy for infrastructure development from 2026 to 2030, focusing on housing, energy, water, and transport. Ireland’s government has announced a major boost to infrastructure
See MoreIreland: Irish Revenue revises schedule of revenue powers
The brief confirms the updates to the Tax and Duty Manual (TDM) as of July 2025. The Irish Revenue has published eBrief No. 135/25 on 15 July 2025 about updates to Tax and Duty Manual (TDM) 38-04-15 Schedule of Powers. Revenue eBrief No.
See MoreIreland updates carbon tax and horticultural relief rates from May 2025
The eBrief updates tax guides to reflect revised mineral oil, solid fuel carbon, and natural gas carbon tax rates, including updated relief rates, contact details, and manual titles. The Irish Revenue has published Revenue eBrief No. 132/25,
See MoreIreland issues VAT guidance on event admissions and education services
Irish Revenue issued new VAT guidance on event admissions and education services, updating place of supply rules for virtual events from 1 January 2025. Irish Revenue has released eBrief No. 127/25 on 26 June 2025, announcing the publication of a
See MoreIreland: Revenue updates guidance on DAC, equivalent frameworks
Irish Revenue updated its Tax and Duty Manual to include Ireland’s adoption of the DAC directives and equivalent international information exchange frameworks. The Irish tax authority (Revenue) has published eBrief No. 118/25 on 16 June 2025,
See MoreIreland releases updated EU VAT guidelines for small enterprises
Ireland issues new VAT guidelines for SMEs under EU scheme, exempting cross-border sales under EUR 100,000 from 2025. Ireland’s Revenue Commissioners published eBrief No. 113/2025 on 4 June 2025, providing new guidance on the EU VAT scheme for
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