Ireland: Sales Taxes: VAT, GST

Budget 2027 was presented as setting out a path to bring us to a place in which work is rewarded, risk repaid and investments in our future can bear fruit. Whilst such sentiments are noble, the focus of the Budget tax measures was almost entirely on addressing the cost of living pressures for middle income earners through tax reductions which were largely publicised in the media in advance of the Budget being delivered.

Revenue in Ireland has updated its guidance on the territorial scope of Irish VAT groups to confirm that only establishments located in Ireland can be members.

In advance of the preparation of this year's Finance Bill we have identified a number of issues that persistently arise in practice.