Ireland: Sales Taxes: VAT, GST

The High Court decision in Hamill v the Revenue Commissioners examines when taxpayers can invoke EU Charter protections in Irish tax disputes, particularly regarding fair procedures and access to information during VAT assessments.

Against a backdrop of sustained political pressure to address Europe’s innovation and competitiveness gap, the European Commission has published its long-anticipated legislative proposal for an EU-wide corporate legal form, commonly referred to as “EU Inc”. The proposal forms the centrepiece of a new “28th regime” corporate legal framework, introducing a harmonised EU-wide company form aimed primarily at supporting startups and scaleups, while being open to all founders and companies across the Union.

On 10 February 2026, Revenue confirmed which "large corporates" will fall within scope for Phase One of Ireland's VAT modernisation regime.

Further to our previous briefing on the residential-focused tax measures announced in Budget 2026, this update outlines the legislative provisions implementing those measures set out in the Finance Bill 2025 (the Bill).

The Irish Revenue Commissioners ("Revenue") have announced preparations for implementing mandatory eInvoicing and real-time digital reporting for domestic business-to-business ("B2B") transactions in Ireland.

Budget 2026 included some welcome measures for large multinationals operating in Ireland. The increase in the R&D tax credit to 35% was the main highlight for corporate taxpayers.

The Irish Finance Bill 2024 (the "Bill") was published on 10 October 2024. The Bill introduces several key measures that are particularly relevant to international investors, companies, investment funds.

The Irish Finance Bill 2024 has been published. It contains the measures announced by the Irish Minister for Finance in his Budget speech on 2 October 2024...

Ireland published Finance Bill 2024 (the "Bill") on 10 October 2024 to implement the changes announced by the Minister for Finance in Budget 2025 together with additional amendments to the Irish tax code.