24 September 2021

Ireland – 9% VAT rate for restaurants and hotels extended

For the period from 1^st November 2020 to 31st August 2022, the following transactions are subject to the 9% reduced rate:

Catering (excluding alcohol, soft drinks and bottled water)
Hot food take aways, hot tea and coffee
Hotel, guest house, caravan or camping bookings
Tickets to cinemas, theatres, musicals, museums, art galleries or exhibitions

Tax Mag

Country Briefs

Ireland

Hotels Restaurants Cafes

VAT rates

24 September 2021

OTHER VAT BRIEFS VAT rates

France: VAT credit refunds and appeal deadlines

When a tax adjustment proposal is treated as a rejection In a decision issued on 14 November 2025, the French Supreme Administrative Court (Conseil d’État), ruling in the Société Penn...

Country Briefs

compliance VAT

6 January 2026

France: Reorganisation of VAT into the CIBS

Implications for Businesses and Tax Professionals France is continuing to modernise its tax legislation with the reorganisation of VAT into the “Code des Impositions sur les Biens et Services” (CIBS)....

Country Briefs

France

compliance VAT

6 January 2026

EU: New VAT rates from 2026 – What business need to know

At the beginning of 2026, several EU Member States introduced changes to their VAT rates. Here is an overview of the main changes: • Belgium : from 1 March 2026,...

Country Briefs

European Union Belgium Czech Republic Finland Germany Ireland Netherlands Slovakia

compliance EU Tax VAT

6 January 2026

EU: EUR 3 levy introduced on low value parcels imported into the European Union

On 12 December, the Council of the European Union adopted an emergency measure targeting low-value imports. From 1 July 2026, all parcels valued at less than EUR 150 entering the...

Country Briefs

European Union

compliance E-Commerce VAT

6 January 2026

Other VAT infoIreland