🇮🇪 Ireland

Official reference pages

• Current VAT rates Irish RevenuePage content read during source research. Full rule validation remains pending.
• Standard rate of VAT Irish RevenuePage content read during source research. Full rule validation remains pending.
• Reduced rate and past category dates Irish RevenuePage content read during source research. Full rule validation remains pending.
• Second reduced rate and category dates Irish RevenuePage content read during source research. Full rule validation remains pending.
• Zero rate of VAT Irish RevenuePage content read during source research. Full rule validation remains pending.
• Exemption from VAT Irish RevenuePage content read during source research. Full rule validation remains pending.
• Taxable amount and consultancy example Irish RevenuePage content read during source research. Full rule validation remains pending.
• Cash rounding and VAT distinction Central Bank of IrelandPage content read during source research. Full rule validation remains pending.

What still needs validation

Human approval, category/place-of-supply and transaction-effective windows, consolidated legislation and legal rounding suitability remain pending. The calculator uses a disclosed VAT-first half-up display policy, not a verified mandatory Irish rule. Mixed invoices, livestock/farmer schemes, reverse-charge liability, cash rounding and filing are unsupported.

Before a rate can become a preset

Each executable rule needs a specific legal citation, jurisdiction, transaction category, tax base, effective period, exceptions and rounding policy. It also needs independent expected-result tests and recorded human approval. A retrieval date is not an effective date or a tax-professional sign-off.

Calculation method

For a single proportional percentage, add tax using net × rate ÷ 100. To extract included tax, divide the total by (1 + rate ÷ 100). This manual method does not determine whether that percentage legally applies.