ÑÇÖÞÉ«ÇéÍø

Commentary

General (Republic of Ireland)

40 Republic of Ireland

General (Republic of Ireland)

Irish VAT applies at the standard rate of 23% to any supply of goods or services made in Ireland other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 40.39);

  2. Ìý

    •ÌýÌýÌýÌý zero-rated supplies (see 40.42);

  3. Ìý

    •ÌýÌýÌýÌý reduced-rated supplies (see

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 16:32