Ireland’s VAT rate for the tourism and hospitality sector was temporarily reduced from 13.5% to 9%, as the pandemic compelled multiple countries to review their tax rates and offer VAT concessions as an incentive for tourists to continue to partake in the tourism and hospitality sector.

To this effect, Ireland has extended the reduction of the reduced 9% VAT rate for the industry on several occasions. Finally, it appears that the effects of the pandemic are eroding and, from 1 September 2023, after a significant period, Ireland will re-instate the VAT rate for the tourism and hospitality sector to the original 13.5% rate.

The tourist and hospitality sector impacts food and beverages in restaurants, as well as admissions to specific landmarks and holiday accommodation.

eBrief No. 193/23, which confirms the re-instated VAT rate, can be accessed via the Irish Revenue website below:

Revenue eBrief No. 193/23

Ireland is a compliant territory for Kofax, and our e-invoicing solution today supports all valid VAT rates in the country.