Locally rooted - Globally connected
back to Global
  • Americas
  • Middle East
  • Europe
  • Asia Pacific
  • Africa
Choose your location
  • Argentina
  • Bolivia
  • Brazil
  • Canada
  • Chile
  • Colombia
  • Costa Rica
  • Dominican Republic
  • Ecuador
  • El Salvador
  • Guatemala
  • Honduras
  • Jamaica
  • Mexico
  • Nicaragua
  • Panama
  • Paraguay
  • Peru
  • Puerto Rico
  • Trinidad and Trobago
  • United States
  • Uruguay
  • Venezuela
Choose your location
  • Armenia
  • Iran
  • Iraq
  • Israel
  • Kyrgyztan
  • Pakistan
  • Saudi Arabia
  • Turmenistan
  • United Arab Emirates
  • Uzbekistan
Choose your location
  • Albania
  • Austria
  • Belarus
  • Belgium
  • Bulgaria
  • Croatia
  • Cyprus
  • Czech Replublic
  • Denmark
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Gibraltar
  • Greece
  • Hungary
  • Iceland
  • Ireland
  • Italy
  • Latvia
  • Lithuania
  • Luxembourg
  • Macedonia
  • Moldova
  • Montenegro
  • Netherlands
  • Norway
  • Poland
  • Portugal
  • Romania
  • Russia
  • Serbia
  • Slovakia
  • Slovenia
  • Spain
  • Sweden
  • Switzerland
  • Turkey
  • Ukraine
  • United Kingdom
Choose your location
  • Australia
  • Cambodia
  • China
  • Hong Kong
  • India
  • Japan
  • Korea
  • Laos
  • Macao
  • Malaysia
  • Mongolia
  • Myanmar
  • New Zealand
  • Philippines
  • Singapore
  • Sri Lanka
  • Taiwan
  • Thailand
  • Vietnam
Choose your location
  • Angola
  • Benin
  • Burkina Faso
  • Burundi
  • Cameroon
  • Egypt
  • Ghana
  • Guinea
  • Ivory Coast
  • Kenya
  • Madagascar
  • Mali
  • Mauritius
  • Morocco
  • Mozambique
  • Niger
  • Nigeria
  • Rwanda
  • Senegal
  • South Africa
  • Tanzania
  • Togo
  • Tunisia
  • Uganda
  • Zambia
13.03.2019

Ireland: Changes brought about by the 2019 finance bill

The Department of Finance has released the 2019 budget statement which has had some effect on various business sectors

Key Facts
  • Goods and services principally the tourism sector which were previously subject to VAT at 9% will be subject to VAT at 13.5% with effect from 1 January 2019.
  • Telephone card suppliers are removed from entitlement to reduce the VAT already paid on the supply of telephone cards when they are used by Irish private consumers to access a telecommunications service from outside the EU.

As in the previous edition of the VAT newsletter, no significant changes have occurred in VAT compliance/legislation which require comment. However, since the Q3 edition, the Department of Finance has released the 2019 budget statement which has had some effect on various business sectors; details are outlined below:

Changes to the 9% VAT rate

Previously, the 9% VAT rate was a special reduced rate applied to the supply of goods and services by certain business sectors, principally the tourism sector (including the hotel and restaurant sector). The 2019 finance bill confirms that affected goods and services (hotels, restaurants) which were previously subject to VAT at 9% will be subject to VAT at 13.5% with effect from 1 January 2019.

An exception has been made for the provision of sporting facilities and the supply of newspapers and certain other periodicals which will retain the 9% rate.

The finance bill also confirms that the VAT rate on certain electronic publications will reduce from 23% to 9% on 1 January 2019.

Use and enjoyment provisions relating to pre-paid telephone cards

As of 1 January 2019, the finance bill removes the entitlement of telephone card suppliers to reduce the VAT already paid on the supply of telephone cards when they are used by Irish private consumers to access a telecommunications service from outside the EU. 

Article published in WTS Global VAT Newsletter Q1/2019
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
View publication
Get in contact

If you have any questions about WTS Global or our global services, please get in touch.
We will respond to you as soon as possible.