VAT rates

Updated on April 20, 2022

Rates of VAT
Detailed information on VAT rates, as well as a search function for various items and services.

Search VAT rates

Overview

It is possible to look for a certain product or service using the search box in the Value-Added Tax (VAT) rates database.

According to the VAT rates database, current practise is used to determine the tax treatment for VAT. Revisions in practise may necessitate revisions to the information.

Not to be taken as a law or as a substitute for doing your own research.

The Value-Added Tax Consolidation Act 2010 contains the rules for how products and services are assigned a VAT rating.

Historical VAT rates

VAT rates

Effective from    Standard   rate (%) Reduced rate (%)   Second   reduced rate   (%)   Livestock rate       (%)   Flat-rate addition    (%)
1    September 2020 21 13.5 9 4.8 5.4
1 January 2020 23 13.5 9 4.8 5.4
1 January 2019 23 13.5 9 4.8 5.4
1 January 2018 23 13.5 9 4.8 5.4
1 January 2017 23 13.5 9 4.8 5.4
1 January 2016 23 13.5 9 4.8 5.2
1 January 2015 23 13.5 9 4.8 5.2
1 January 2014 23 13.5 9 4.8 5
1 January 2013 23 13.5 9 4.8 4.8
1 January 2012 23 13.5 9 4.8 5.2
1 July 2011 21 13.5 9 4.8 5.2
1 January 2010 21 13.5 4.8 5.2
1 December 2008 21.5 13.5 4.8 5.2
1 January 2007 21 13.5 4.8 5.2
1 January 2005 21 13.5 4.8 4.8
1 January 2004 21 13.5 4.4 4.4
1 January 2003 21 13.5 4.3 4.3
1 March 2002 21 12.5 4.3 4.3
1 January 2001 20 12.5 4.3 4.3
1 March 2000 21 12.5 4.2 4.2
1 March 1999 21 12.5 4.0 4.0
1 March 1998 21 12.5 3.6 3.6
1 March 1997 21 12.5 3.3 3.3
1 March 1996 21 12.5 2.8 2.8
1 March 1993 21 12.5 2.5 2.5
1 March 1992 21 16 12.5 2.7 2.7
1 March 1991 21 12.5 2.3 2.3
1 March 1990 23 10 2.3 2.3
1 March 1989 25 10 5 2 2
1 March 1988 25 10 5 1.4 1.4
1 May 1987 25 10 1.7 1.7
1 March 1986 25 10 2.4 2.4
1 March 1985 23 10 2.2 2.2
1 May 1984 35 23 5,8,18 2 2
1 July 1983 35 23 5,18 2 2
1 May 1983 35 23 5,18 2.3 2.3
1 March 1983 35 23 5,18 2.3 2.3
1 May 1982 30 18 1.8 1.8
1 September 1981 25 15 1.5 1.5
1 May 1980 25 10 1 1
1 March 1979 20 10 1 1
1 March 1976 20 10 Discontinued Discontinued
1 March 1975 19.5 6.75 Suspended in relation to live cattle Suspended in relation to live cattle
3 September 1973 19.5 6.75 1 1
1 November 1972 16.37 5.26 1 1

Abolished, repealed VAT rates

Effective from Applied to radios, television sets,
record players and records*
Applied to passenger motor vehicles*
1 March 1976 40 35
1 March 1975 36.75 36.75
3 September 1973 36.75 36.75
1 November 1972 30.26 30.26

*The standard rate applied to these goods from 1 March 1979

Special rates

A special rate of 11.11% applied to dances from 1 November 1972 was abolished on 1 March 1976.

A special rate of 10% which continued in relation to domestic dwelling development contracts entered into before 25 February 1993 was repealed on 23 November 2010.

Overview

Currently, goods and services are subject to a variety of VAT rates.

In this part, you’ll learn more about:

decreased rate of the standard rate
second discount
The cattle rate is 0 percent.

What happens when the VAT rate changes?

Your duty as an accountable person may include issuing legitimate Value-Added Tax (VAT) invoices under specific conditions.

The rate of VAT in place at the time you are required to issue an invoice must be applied when you account for VAT on the invoicing basis.

When selling to unregistered customers, you must use the current VAT rate in effect at the time of the sale.

The rate of VAT that was in effect at the time of the supply must be applied by persons who account for VAT on the basis of moneys received.

When the VAT rate increases, VAT-registered businesses will need to follow further guidance that goes into greater detail about the specific steps they must take.

Flat rate invoices and credit notes

What is a flat rate invoice?

Farmers who offer agricultural products or services to a responsible dealer on a flat rate basis (but who are not registered) are required to send an invoice if they:

Upon request, the buyer fills out an invoice form and delivers it to the flat rate farmer, who copies it and gives it to his employees.
If any of these parameters are not met, a flat rate farmer may still issue an invoice.

Details on a flat rate farmer’s invoice

A flat rate farmer is expected to recognise an invoice for agricultural products or services issued by that farmer. The following information must be included on the invoice:

The invoice’s issuing date
Full details of the flat-rate farmer who provided the goods or services for which the invoice is issued.
Person who got the products or services must provide the full name, address, and registration number of the recipient
A person’s VAT identity number in another EU Member State. This is true if these products or services are provided to a person who is VAT-registered in their country of residence.
Products and services provided in terms of their quantity and quality.
On what date did you receive the goods or services?
The whole cost of the supply, excluding the flat charge.
a flat fee that is added to the invoiced price at a pace and in a quantity that are consistent with that price

Price changes after invoice has issued

If the price went up after an invoice was issued:

Flat rate farmers are required to submit a second invoice, which must include the additional amount and be prepared in accordance with the same rules as the first invoice.
In the event of a price drop after an invoice has been issued:

In order for the farmer to issue a farmer credit note, the purchaser must change the amount of flat-rate credit claimed as a deduction.

Flat rate farmer credit note requirements

Credit notes must be issued in certain situations for flat-rate farmers. But the flat rate farmer may not be able to do so in the allotted period of time. It’s the farmer’s responsibility to pay any flat rate extra that wasn’t clearly mentioned on the note.

Farmer credit notes issued with an incorrect amount of flat rate addition are subject to fines and penalties if the amount is less than the amount of the reduction in consideration or discount. As a result, the farmer providing the credit note is responsible for the amount of the flat rate addition that was not included in the original invoice.

Regardless of the method of payment, the flat rate farmer is held accountable for the amount owed. Punishments may be imposed on the farmer as well.

Issuing a settlement voucher

An unregistered farmer can receive a settlement voucher from a VAT-registered buyer.

The settlement voucher is where:

before the flat rate invoice is issued contains all the information required to be included on a flat rate invoice and is accepted by both parties to the transaction. ”
For that particular transaction, it’s considered a VAT invoice.