🇮🇪 Ireland

Official references

• Current VAT rates Irish RevenueOfficial reference. Check current applicability and any exceptions.
• Standard rate of VAT Irish RevenueOfficial reference. Check current applicability and any exceptions.
• Reduced rate and past category dates Irish RevenueOfficial reference. Check current applicability and any exceptions.
• Second reduced rate and category dates Irish RevenueOfficial reference. Check current applicability and any exceptions.
• Zero rate of VAT Irish RevenueOfficial reference. Check current applicability and any exceptions.
• Exemption from VAT Irish RevenueOfficial reference. Check current applicability and any exceptions.
• Taxable amount and consultancy example Irish RevenueOfficial reference. Check current applicability and any exceptions.
• Cash rounding and VAT distinction Central Bank of IrelandOfficial reference. Check current applicability and any exceptions.

Important considerations

Human approval, category/place-of-supply and transaction-effective windows, consolidated legislation and legal rounding suitability remain pending. The calculator uses a disclosed VAT-first half-up display policy, not a verified mandatory Irish rule. Mixed invoices, livestock/farmer schemes, reverse-charge liability, cash rounding and filing are unsupported.

Choosing the applicable treatment

Tax treatment can depend on location, transaction date, the goods or services supplied and the tax base. Check effective dates, exceptions and rounding requirements in the relevant guidance. These references are informational; independent professional validation of country rules is not yet complete.

Calculation method

For a single proportional percentage, add tax using net × rate ÷ 100. To extract included tax, divide the total by (1 + rate ÷ 100). This manual method does not determine whether that percentage legally applies.