VIDEO – EDITING (Photographic and related supplies)

Updated on April 20, 2022

Rate

Reduced rate

Remarks

Specific criteria applies, see further information.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(c) Schedule: 3 Paragraph: 18(5)

Overview

It’s possible to browse, use the A-Z links, or do a search in the VAT rates database to get information on a wide range of goods and services.

Based on current practice, the VAT rates database shows how the tax is handled. The content is always being updated and may change as a result of new practices..

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

The Value-Added Tax Consolidation Act of 2010 governs the VAT rating of products and services.

VAT rates database

Or browse A-Z

Current VAT rates

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

VAT on services

Service VAT
Service supply laws and VAT treatment for various types of services are discussed.

Electronically supplied services

What is an electronically supplied service?

When a service is provided electronically, it is one of the following:

Internet-delivered and largely dependent on information technology (or an electronic network that relies on the internet or a comparable network for its supply). In the absence of information technology, the service is effectively automated and does not have viability.
As a starting point, here are some examples:

automated services that use the internet or a similar electronic network for their provision are included in the category of digitised products (such as software and changes to, or upgrades of, software) and services that support or provide a business or personal presence on an electronic network (such as a website).
For electronic services, the place of supply is determined by the person to whom you are providing the service.

Commercial Relationships (B2B)
The standard B2B supply chain rules apply here.

Consumer to Business (B2C)
The site of supply is where the customer: up to a B2C €10,000 threshold

Typically, a person’s permanent residence is where they are most likely to be found.
cross-border deliveries necessitate either:

utilise the One-Stop Shop (OSS) to register in their own Member State and pay the Value-Added Tax (VAT) owed on these supplies, or register in the Member State of their customers and pay the VAT.
The B2C €10,000 barrier
Supplying non-taxable consumers with less than €10,000 worth of Telecommunications, Broadcasting, and Electronic (TBE) services will be subject to domestic VAT.

The following requirements must be met before this threshold can be crossed:

There is only one Member State where the supplier is established, and the value of TBE services and intra-Community distance sales that the supplier provides to customers in other Member States does not exceed €10,000 in the current and preceding calendar year for customers in the other Member States.
In some cases, the supplier may choose to follow the general supply regulations. If they choose this option, they must either register for VAT in the Member State where the supplies are made, or register for the Union One-Stop-Shop.

Two years after a provider makes a choice to apply the general principles of supply, they are obligated to do so.

The provider is no longer eligible for the exception to the location of supply requirements if the €10,000 level is crossed. After the cutoff point is reached, all shipments will be subject to the standard restrictions regarding the location of supply. The customer is responsible for paying VAT in the Member State where he or she is based.

Distance sales of imported items are exempt from the €10,000 cap, as are TBE service supplies provided by a provider not based in Europe.

TBE-supplied services are given a VAT treatment that is further explained in the further guidance that follows.

Electronic publications

Value-added tax (VAT) is lowered for some electronic publications under the second reduced rate. Some e-newspapers, e-magazines, and e-books are all forms of electronic publication.

e-newspapers are electronic versions of their printed counterparts. Additional content may emerge online that does not appear in print in this situation. These are some examples of electronic newspapers:

commissioned web-only content enlarged online versions of articles updated as the story develops breaking news.
An electronic version of a printed monthly is known as an e-periodical. An e-periodical is a publication that comes out on a regular schedule, like a magazine. E-periodicals like these include:

weekly or biweekly newspapers
Weekly magazines are published on a weekly basis, while quarterly journals are published on
An e-book is a digital version of a printed book that is distributed electronically.

To qualify for the second reduced VAT rate, electronic publications of the following are eligible:

Other publications such as brochures, pamphlets, and leaflets, as well as audiobooks and children’s picture, drawing, and colouring books in printed or manuscript form.
However, if you purchase an audiobook in a tangible format, you must pay VAT. Further guideline provides more information on how electronic publications are treated for calculating VAT.

Agricultural services

Agricultural produce or agricultural services, or a combination of the two, constitutes a farmer’s supply for VAT purposes, with some restrictions. You may be required to register for VAT depending on the nature of your farming business.

Farmers who provide agricultural services (in addition to running their own farm) must register and account for VAT if they meet or are likely to meet the VAT threshold for services. The following agricultural services should be excluded when determining a farmer’s threshold:

the provision of artificial reproduction services
stock-minding \sstock-rearing
The services provided include stock-minding and stock-rearing.
A farmer can choose to register for VAT if he or she provides solely insemination services, stock-minding or stock-rearing. Otherwise, they are under no obligation to do so.

Additional information on the VAT treatment of agricultural services and farmers can be found in additional guidelines.

Education services

Value-added tax does not apply to the provision of schooling or higher education for children or young people (VAT). Vat is not charged on the cost of private school or university tuition. Certain conditions must be completed in order for services such as vocational training and retraining to be excluded from VAT.

If you’re interested in learning more about how education and vocational training are taxed, consult the additional instructions.

Member-owned golf clubs

Value Added Tax (VAT) does not apply to golf-related income generated by member-owned clubs in relation to golf facilities (VAT). The exemption covers:

Competition and membership fees are among the costs of playing golf (including short-term and corporate).
Golf income and membership fees generated by member-owned clubs are exempt from reclaiming VAT.

Additional information on the VAT treatment of member-owned golf clubs can be found in additional guidelines.

Sporting facilities

The second reduced rate of Value-Added Tax (VAT) applies to the provision of athletic facilities.

In the sporting facilities tax and tariff manual, found under Additional instructions, there are some exceptions.

Commercial, non-profit, and public sector service providers can all benefit from the information in this guide.

Legal services

VAT is charged at the usual rate on legal services.

The VAT treatment of fees, expenditures, and outlay for some legal services is subject to particular restrictions. For example, these legal services include barristers and solicitors, as well as law searchers and legal representatives.

For each type of legal service provider, further guidance provides more extensive information on these rules.

Medical services

Value-added tax (VAT) exemptions for medical services include:

Services recognised by the Department of Health as professional medical treatment and by the Revenue Commissioners as exempt activities as of January 1, 2010
Medical services are taxed at a lower rate than other goods and services.

Supply of staff

The standard rate of VAT is applicable to the following items:

Staff sourcing, staff placements, and employee secondments are all forms of staff providing.
Detailed information on the VAT treatment of staff secondments and employment agencies will be provided in future advice.

Home care services

For the most part, home care services that meet the following criteria are free from paying VAT:

under section 61A of the Health Act 1970, as amended, the HSE recognizes the home care provider as the main provider of services that are closely related to medical treatment covered by that provision.
Tax treatment of home care services is further explained in additional guidelines. There is a significant distinction between home care services and the provision of workers, as described in detail by the tax and duty manual

Veterinary services

Veterinary services provided by veterinary surgeons in the course of their work are subject to VAT at the lower rate. Veterinary surgeons aren’t the only ones who can offer these kinds of services.

Partnerships or practises in the veterinary field
For VAT purposes, veterinary surgeons who are members of partnerships or operate as members of veterinary practises are not considered independent individuals. As a result, the registration thresholds apply to the aggregated receipts of all partners or practitioners who make contributions to the partnership or practise.

Advertising

Value-Added Tax (VAT) is charged on advertising services provided at the normal rate.

Among the services we offer are:

The promotion of a product, service, company, or individual through various forms of media publicity.

Opticians

Value-added tax does not apply to optical services as a rule (VAT). However, the sale of items, such as eyewear, is taxed. Opticians usually offer both exempt and taxable services.

Please refer to the further guidelines for more information on the VAT treatment of opticians’ supplies of goods and services.

Personal insolvency practitioners (PIPs)

Insolvency practitioners, such as personal insolvency practitioners (PIPs), charge fees that are subject to VAT at the standard rate, which is now 20%.

Chapters 3 and 4 of the Personal Insolvency Act 2012 outline the roles PIPs will play in debt settlement and personal insolvency proceedings for individuals.

The VAT treatment of insolvency practitioners, such as personal insolvency practitioners, is further clarified in additional guidance documents.

Restaurant, catering and canteen services

Catering and dining establishments
The second reduced rate of Value-Added Tax (VAT) applies to most restaurant and catering services.

It is often considered a supply of commodities rather than the provision of restaurant services, and varying tariffs apply depending on the type of goods provided.

Restaurant and catering services, as well as food and drink, are covered in further depth in additional guidance.

Catering services for a cafeteria
It’s possible to find a variety of options when it comes to staff canteens. Some canteens make a profit, some outsource their services, while still others don’t charge their employees a dime to use them.

Further guidance provides more information on the VAT handling of specific staff canteen service models.

Emergency accommodation

Value-Added Tax (VAT) does not apply to State-owned property that is used for emergency housing (VAT). All or portion of a house, apartment or other similar establishment may be used for the purpose of providing emergency lodging free of VAT.

Accommodation at a hotel or guesthouse that is contracted out to a government body for the exclusive purpose of providing emergency shelter and that is not open to the public is considered an exempt supply of emergency shelter.

The VAT treatment of emergency lodging and accompanying services is further clarified in additional guidelines.

Guest and holiday accommodation

The second lower rate of Value-Added Tax applies to all supplies of guest or holiday housing, regardless of how long the supply lasts (VAT).

The VAT treatment of guest and holiday accommodation is further clarified in additional guidelines.

Services relating to vessels and aircraft

Zero-rated services are those that directly benefit eligible ships and aeroplanes or their cargo. An middleman can also provide these services.

Detailed information on the VAT treatment of services related to vessels and aircraft can be found in additional guidelines