see also :
VAT compliance in ireland
Intrastat compliance in Ireland

    AGRICULTURE, FORESTRY AND FISHING

      Agricultural Inputs – Fertilisers
    • VAT – standard rate : 23.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Supplies of certain fertilisers in units of not less than 10 kg
      Agricultural Inputs – Pesticides and plant protection materials
    • VAT – standard rate : 23.00 %
      Agricultural inputs
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 13.50 % Services consisting of any of the following: field work, including reaping, mowing, threshing, baling, harvesting, sowing and planting; stock-minding, stock-rearing, farm relief services and farm advisory services (other than farm accountancy or farm management services); disinfecting and ensilage of agricultural products; destroying weeds and pests, and dusting and spraying crops and land; lopping, tree felling and similar forestry services.
    • VAT – super reduced rate : 4.80 % Livestock and live horses normally intended for use in agricultural production
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Supplies of certain fertilisers in units of not less than 10 kg; animal feeding stuff, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets; seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing in order to produce food.
      Cut flowers and plants for decorative use
    • VAT – reduced rate : 13.50 %

      MANUFACTURING

      Children’s car seats (as listed in annex III)
    • VAT – reduced rate : 13.50 %

      MANUFACTURING : Manufacture of food products

      Foodstuffs (as listed in annex III)
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 13.50 % Catered food, horses and greyhounds, artificial insemination services for animals and the sale of livestock semen
    • VAT – super reduced rate : 4.80 % Livestock and live horses normally intended for use in the preparation of foodstuffs
      Cut flowers and plants for food production
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

      MANUFACTURING : Manufacture of beverages

      Alcoholic beverages – Beers
    • VAT – standard rate : 23.00 %
      Alcoholic beverages – Spirits
    • VAT – standard rate : 23.00 %
      Alcoholic beverages – Wines
    • VAT – standard rate : 23.00 %
      Non alcoholic beverages – fruit juice (specific rates for certain products)
    • VAT – standard rate : 23.00 %
      Non alcoholic beverages – lemonade (specific rates for certain products)
    • VAT – standard rate : 23.00 %
      Non alcoholic beverages – mineral water (specific rates for certain products)
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of tobacco products

      Tobacco
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of wearing apparel

      clothing – Children
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Footwear – Children
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Footwear – Adult
    • VAT – standard rate : 23.00 %
      Furs
    • VAT – standard rate : 23.00 %
      children nappies
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      clothing – Adults
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of refined petroleum products

      Petroleum products – Diesel fuel
    • VAT – standard rate : 23.00 %
      Petroleum products – Heating oil
    • VAT – reduced rate : 13.50 %
      Petroleum products – LPG
    • VAT – standard rate : 23.00 %
      Petroleum products – Lubricants
    • VAT – standard rate : 23.00 %
      Petroleum products – Petrol (unleaded)
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

      Pharmaceutical products (as listed in annex III)
    • VAT – reduced rate : 13.50 % Non-oral contraceptive products.
    • VAT – standard rate : 23.00 % Non-oral pharmaceutical products used for human or animal consumption such as injections, infusions, liniments and ointments.
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Oral pharmaceutical products used for human or animal consumption, excluding medicine which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets; oral contraceptive and sanitary protection products.

      MANUFACTURING : Manufacture of computer, electronic and optical products

      Smartphones and computers
    • VAT – standard rate : 23.00 %
      Hi-Fi – Video hardware
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of electrical equipment

      Household electrical appliances
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of furniture

      Furniture
    • VAT – standard rate : 23.00 %

      ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

      Energy products – District heating
    • VAT – reduced rate : 13.50 %
      Energy products – Electricity
    • VAT – reduced rate : 13.50 %
      Energy products – Firewood
    • VAT – reduced rate : 13.50 %
      Energy products – Natural gas
    • VAT – reduced rate : 13.50 %
      Energy products – Timber for industrial use
    • VAT – standard rate : 23.00 %

      WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

      Water supplies (as listed in annex III)
    • VAT – standard rate : 23.00 %
    • VAT – exempted : % When the water is provided by local authorities or Irish Water
      Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – out of scope : %
    • VAT – reduced rate : 13.50 %
    • VAT – reduced rate : 13.50 % Street cleaning and refuse collecting is subject to 13.5%, while waste treatment is subject to 23%.
      Treatment of waste and waste water
    • VAT – out of scope : %
    • VAT – reduced rate : 13.50 %

      WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

      Motor vehicles
    • VAT – standard rate : 23.00 %

      TRANSPORTATION AND STORAGE

      Domestic transport of passengers – by air
    • VAT – exempted : %
      Domestic transport of passengers – by inland waterway
    • VAT – exempted : %
      Domestic transport of passengers – by rail
    • VAT – exempted : %
      Domestic transport of passengers – by road
    • VAT – exempted : %
      Domestic transport of passengers – by sea
    • VAT – exempted : %
      International transport of passengers – by air
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by inland waterway
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by rail
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by road
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by sea
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

      ACCOMMODATION AND FOOD SERVICE ACTIVITIES

      Consumption on board ships, aircraft or trains – goods
    • VAT – standard rate : 23.00 %
      Bars and cafés
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 13.50 %
      Restaurant and catering services (as listed in annex III)
    • VAT – exempted : % Catering services supplied to patients in a hospital or students at their school
    • VAT – reduced rate : 13.50 % All beverages are excluded
      Take Away
    • VAT – reduced rate : 13.50 %
      Hotel accommodation (as listed in annex III)
    • VAT – reduced rate : 13.50 %
      Bars and cafés – night clubs
    • VAT – standard rate : 23.00 %
      Consumption on board ships, aircraft or trains – services
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Services relating to aircraft and vessels
      Bars and cafés – alcoholic beverages
    • VAT – standard rate : 23.00 %

      INFORMATION AND COMMUNICATION

      Newspapers (as listed in annex III)
    • VAT – reduced rate : 9.00 % In printed form or electronically supplied.
      Periodicals (as listed in annex III)
    • VAT – reduced rate : 9.00 %
      Phone/ fax/ telex/etc.
    • VAT – standard rate : 23.00 %

      FINANCIAL AND INSURANCE ACTIVITIES

      Arrangements for the taxation of gold – coins (currency)
    • VAT – exempted : %
      Arrangements for the taxation of gold – Iingots and bars
    • VAT – exempted : %
    • VAT – standard rate : 23.00 %

      REAL ESTATE ACTIVITIES

      Building land
    • VAT – exempted : %
    • VAT – reduced rate : 13.50 % Building land that has been subjected to development
      Construction work on new buildings
    • VAT – reduced rate : 13.50 %
      Supplies of new buildings
    • VAT – reduced rate : 13.50 %
    • VAT – reduced rate : 13.50 %
      Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
    • VAT – reduced rate : 13.50 %

      PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

      Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
    • VAT – reduced rate : 13.50 %

      HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

    • VAT – reduced rate : 13.50 %
      Medical equipment for disabled persons (as listed in annex III)
    • VAT – standard rate : 23.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Medical equipment being invalid carriages and other vehicles (excluding mechanically propelled road vehicles) of a kind designed for use by invalids or infirm persons; orthopaedic appliances, surgical belts, trusses and similar products, deaf aids, and artificial limbs and other artificial parts of the body excluding artificial teeth, corrective spectacles and contact lenses; walking frames and crutches; parts or accessories suitable for use solely or principally with any of the goods specified above. Repairs to medical equipment are subject to 13.5%.
      Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
    • VAT – reduced rate : 13.50 %
    • VAT – exempted : % Professional medical care services that, on 1 January 2010, were recognised by the Revenue Commissioners as exempt activities.
      Social housing (as listed in annex III)
    • VAT – reduced rate : 13.50 %
      Supplies by undertakers and cremation services (as listed in annex III)
    • VAT – exempted : %
      Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – exempted : %
      Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
    • VAT – exempted : %

      ARTS, ENTERTAINMENT AND RECREATION

      Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
    • VAT – reduced rate : 13.50 %
      E-books
    • VAT – reduced rate : 9.00 %
      Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
    • VAT – exempted : %
    • VAT – reduced rate : 13.50 %
      Jewels
    • VAT – standard rate : 23.00 %
      Books on other physical means of support (as listed in annex III)
    • VAT – standard rate : 23.00 % Stationary, calendars, greeting cards, diaries, yearbooks, posters and audio books on CD
      Books (as listed in annex III)
    • VAT – reduced rate : 13.50 % Brochures, leaflets, programmes, catalogues, directories, maps and printed music (excluding matter devoted to advertising)
    • VAT – reduced rate : 9.00 % Electronically supplied books
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Printed books, atlases, children’s picture, colouring and music books
      Taxation of works of art, collector’s items and antiques
    • VAT – margin scheme : %
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 13.50 % Applies to works of art and antiques
      Admission to amusement parks (as listed in annex III)
    • VAT – reduced rate : 13.50 %
      Pay TV/ cable TV (as listed in annex III)
    • VAT – standard rate : 23.00 %
      Writers, composers etc. (as listed in annex III)
    • VAT – standard rate : 23.00 %
      Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
    • VAT – exempted : % Supplies by public bodies (bodies governed by public law or by other cultural bodies)
    • VAT – reduced rate : 13.50 % In the case of admissions to musical shows or theatre, the 9% reduced rate applies where facilities for the consumption of food or drink are available during all or part of the performance.
      Admission to sporting events (as listed in annex III)
    • VAT – exempted : %
      Use of sporting facilities (as listed in annex III)
    • VAT – reduced rate : 9.00 % The 9% reduced rate applies except where the supply is made by non-profit making organisations.
      Travel Agency
    • VAT – margin scheme : %
    • VAT – standard rate : 23.00 %
      TV licence (as listed in annex III)
    • VAT – exempted : %

      OTHER SERVICE ACTIVITIES

      Hairdressing (as listed in annex III)
    • VAT – reduced rate : 13.50 %
      Services supplied by lawyers
    • VAT – standard rate : 23.00 %

      ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

      Window cleaning and cleaning in private households (as listed in annex III)
    • VAT – reduced rate : 13.50 %

    Detailed VAT rates – sell goods or services in Austria
    Detailed VAT rates – sell goods or services in Belgium
    Detailed VAT rates – sell goods or services in Bulgaria
    Detailed VAT rates – sell goods or services in Cyprus
    Detailed VAT rates – sell goods or services in Czechia
    Detailed VAT rates – sell goods or services in Germany
    Detailed VAT rates – sell goods or services in Denmark
    Detailed VAT rates – sell goods or services in Estonia
    Detailed VAT rates – sell goods or services in Greece
    Detailed VAT rates – sell goods or services in Spain
    Detailed VAT rates – sell goods or services in Finland
    Detailed VAT rates – sell goods or services in France
    Detailed VAT rates – sell goods or services in Croatia
    Detailed VAT rates – sell goods or services in Hungary
    Detailed VAT rates – sell goods or services in Ireland
    Detailed VAT rates – sell goods or services in Italy
    Detailed VAT rates – sell goods or services in Lithuania
    Detailed VAT rates – sell goods or services in Latvia
    Detailed VAT rates – sell goods or services in Luxembourg
    Detailed VAT rates – sell goods or services in Malta
    Detailed VAT rates – sell goods or services in the Netherlands
    Detailed VAT rates – sell goods or services in Poland
    Detailed VAT rates – sell goods or services in Portugal
    Detailed VAT rates – sell goods or services in Romania
    Detailed VAT rates – sell goods or services in Sweden
    Detailed VAT rates – sell goods or services in Slovenia
    Detailed VAT rates – sell goods or services in Slovakia
    Detailed VAT rates – sell goods or services in United Kingdom