Updated on April 19, 2022
Zero rated: 0%
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)
The VAT rates database has a comprehensive list of goods and services that can be browsed, navigated through the A to Z links, or searched using the search box.
The VAT treatment in the VAT rates database corresponds to current practise. The material is updated on a regular basis and may change due to changes in practise.
It should not be viewed as a legal declaration or as a substitute for consulting the law.
The Value-Added Tax Consolidation Act 2010 contains the legislation governing the VAT rating of goods and services.
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Current VAT rates
|Date effective from||Standard rate (%)||Reduced rate (%)||Second reduced rate (%)||Livestock rate (%)||Flat-rate compensation
percentage for Farmers (%)
|1 January 2022||23||13.5||9||4.8||5.5|
|1 March 2021||23||13.5||9||4.8||5.6|
|1 January 2021||21||13.5||9||4.8||5.6|
|1 September 2020||21||13.5||9||4.8||5.4|
|1 January 2020||23||13.5||9||4.8||5.4|
Tax and Duty Manual Changes in rates of VAT
The information in this document is provided as a guide only and
is not professional advice, including legal advice. It should not be
assumed that the guidance is comprehensive or that it provides a
definitive answer in every case.
Changes in rates of VAT
This document should be read in conjunction with section 46 of the VAT
Consolidation Act 2010. (VATCA 2010)
This document covers the steps that VAT registered traders must follow when the VAT rate is increased or reduced.
1. Which VAT rate must the trader apply
A person accounting for VAT on the sales or invoice basis must apply the rate of VAT in effect at the time they issue, or are required to issue, an invoice when dealing with other VAT registered persons. When dealing with non-VAT-registered individuals, an accountable person must apply the VAT rate in effect at the time of the delivery.
The rate of VAT in effect at the time of the supply must be applied by those who account for VAT on the basis of money received.
On or after the date of a VAT rate change, either upwards or downwards, VAT invoices issued by a VAT registered person to another VAT registered person should indicate VAT at the new rate (s). This is true even if the products or services were delivered prior to the change.
The date of supply, not the date of invoice issuing, is usually used to assess VAT responsibility for goods or services given by a VAT registered person to an unregistered person. Prior to the date of a change in VAT rates, goods or services that are actually supplied to unregistered people are taxable at the VAT rate in effect at the time they are supplied. This is true whether they were invoiced before or after the date of the modification.
3. Credit notes
Any credit note for a supply of goods or services that includes a VAT adjustment and is issued to a VAT registered person on or after the date of a change in a VAT rate(s) should include VAT at the rate in effect at the time the original invoice was issued.
On or after the date of the modification, any credit note relating to a supply of goods or services to an unregistered person should show VAT at the rate in effect at the time of the supply.
Tax and Duty Manual Changes in rates of VAT
4. Payments in advance
Payments, including partial payments, may be received from VAT registered people prior to the effective date of a rate change for goods or services that are not delivered until that date or later.
The supply is liable to VAT at the rate in effect at the moment the invoice pertaining to the payment is issued, or ought to have been issued, whichever is the earlier, in the case of individuals who account on an invoice basis.
The rate applicable to the supply is determined by reference to the rate in effect at the time of the advance payment in the case of people operating on a moneys received basis.
An advance payment from an unregistered person is liable to VAT at the current rate at the time the advance payment is made.
5. Contracts existing at time of a change in VAT rate
In general, VAT is owed on supplies at the rate in effect at the time of the supply or the time the invoice pertaining to the delivery is issued.
If a contract is entered into at a certain rate of VAT and that rate changes before the contract is performed, an adjustment to account for the change in the rate may be required.
Unless the contracting parties agree otherwise, where a contract to supply goods or services is entered into before the date of a change in a VAT rate and the contract is not completed until after that date, the agreed price is subject to an appropriate adjustment on account of the change in the VAT rate.
If, for example, a builder signs a contract in January to build a house for €300,000 and the rate of VAT rises on March 1st, the builder may, in the absence of an agreement, increase the agreed price to incorporate the additional VAT, assuming the house is not finished or paid for before March 1st. Of course, the builder would be subject to VAT at the higher rate on the supply.
Fixed interval payments that become due before the date of a VAT rate change and are for a period of time spanning that date may be classified as taxable at the old rates if invoiced before the date of the change for the Tax and Duty Manual Changes in rates of VAT 4 purposes of transition alone. The advance quarterly rentals on office equipment due and payable, say, one month before the date of a VAT rate change, would be an example.
Gas, power, and telephones were all available at all times.
The VAT rate that applies to continuous utility deliveries to non-business and other unregistered consumers is the rate in effect at the moment the bill is sent to the consumer. This is true if the company sends out a bill at least once every three months.
The VAT rate applicable is the rate in effect at the time of supply if the company does not produce a bill at least every three months.
The appropriate rate of VAT for VAT-registered consumers is the rate in effect at the time the bill is issued.
7. Budget account sales, hire-purchase sales and other credit
Sales to unregistered people are subject to VAT at the rate in effect at the time the finance company makes the sale.
Sales to VAT-registered traders are subject to VAT at the rate in effect at the time the financing house issues the invoice, or at the time the invoice should have been issued, if it was issued earlier.
8. Stock on hand on the date of a change
Even if they were billed with VAT at the previous rates, persons who are registered for VAT on the date of a change in a VAT rate(s) must account for VAT at the new rate(s). Such individuals would have been entitled to a VAT credit on the stock purchase, subject to the standard limitations.