Ireland’s tax system is administered by the Revenue Commissioners (Na Coimisinéirí Ioncaim). As an EU member state, Ireland follows the EU VAT Directive with locally adapted rates. VAT applies at standard, reduced, second reduced, livestock, and zero rates. Zero-rated supplies include food, children’s clothing, oral medicines, and exports. Businesses are identified by their VAT registration number in the format IE followed by 7 digits and 1-2 letters. Ireland supports credit notes for invoice corrections. E-invoicing via PEPPOL is supported for B2G transactions.Documentation Index
Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
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Base Details
| Key | Value |
|---|---|
| Tax Country Code | IE |
| Currency | EUR |
| Base Time Zone | Europe/Dublin |
Tax Categories
| Code | Name | Title |
|---|---|---|
VAT | VAT | Value Added Tax |
VAT Rates
| Rate | Keys | Name | Percents | Description |
|---|---|---|---|---|
general | standard | Standard Rate | 23.0% | |
reduced | standard | First Reduced Rate | 13.5% | |
super-reduced | standard | Second Reduced Rate | 9.0% | |
special | standard | Livestock Rate | 4.8% |
Scenarios
bill/invoice
#reverse-charge
#reverse-charge
Filters:
- Tags:
reverse-charge
- Note: Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)
Validation Rules
tax.Identity
tax.Identity
| Field | Test | Validation Code / Message |
|---|---|---|
code |
| GOBL-IE-TAX-IDENTITY-01Invalid Irish VAT identity code |