Ireland's VAT Flat Rate Scheme for farmers is reviewed annually, with the flat-rate addition falling to 4.5% from 1 January 2026. The scheme allows unregistered farmers to add a percentage charge to invoices to VAT-registered businesses, compensating for input VAT.
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Global VAT Compliance · 3 days ago
Ireland: The 9% VAT rate for food, catering and hairdressing services became permanent on 1 July 2026, replacing the temporary measure. The standard 13.5% rate continues to apply to hotel accommodation, while the reduced rate also covers food and catering services provided by hotels.
Orbitax · 9 days ago
Ireland will reintroduce a 9% VAT rate for food businesses, catering services and hairdressers from 1 July 2026. The reduced rate does not apply to hotel accommodation, but does apply to food and catering provided by hotels.
HelloTax · 13 days ago
EU VAT registration may be required for US e-commerce sellers who store goods in Europe or import products into an EU country. The guide outlines registration timelines, filing frequencies, and fiscal representative requirements for key EU markets such as Ireland, Germany, Estonia, Netherlands, Spain, Latvia, Lithuania, United Kingdom, France, and Italy.
Meridian Global Services · 14 days ago
Ireland will introduce a 9% reduced VAT rate for restaurant, catering and hairdresser services from 1 July 2026, replacing the previous 13.5% rate. The change requires businesses to correctly allocate mixed supplies to the appropriate rates—accommodation remains at 13.5% and alcoholic drinks at 23%—to avoid penalties.
The Invoicing Hub · about 2 months ago
Ireland is set to introduce a comprehensive e‑invoicing mandate in phases, with B2B reception mandatory from November 2028 and full ViDA compliance by July 2030. The mandate will rely on the Peppol network, using Peppol BIS 3.0 for B2B and Peppol BIS/PINT‑EU 4.0 for cross‑border e‑reporting. Revenue will issue detailed guidance ahead of each phase.
RSM Ireland · 2 months ago
RSM Ireland’s Spring 2026 VAT newsletter highlights key updates from Irish Revenue, including a new e‑invoicing mandate for large corporates, a 9% VAT rate for qualifying apartment construction, and guidance on Relevant Contracts Tax and fraud prevention.
Key Takeaways
From 1 January 2026, Ireland's VAT Flat Rate Scheme for unregistered farmers sets the flat-rate addition at 4.5%.
In Ireland, the livestock super-reduced VAT rate is 4.8% and applies to live cattle, sheep, goats, pigs, deer, and horses used for food or agricultural production.
Under Article 296 of the EU VAT Directive, Ireland calculates the flat-rate addition annually by dividing the estimated VAT incurred on inputs by the value of agricultural output of unregistered farmers, then multiplying by 100, and applies a three-year rolling average.
Primary source
Read the full article at AgrilandThis summary was published on VATfaqs.com on 16 July 2026. It relates to VAT developments in Ireland. The original source is Agriland.
