On 7 October 2026, Revenue released eBrief No. 143/26 on the VAT treatment of food and drink supplied by wholesalers and retailers. The guidance distinguishes between zero-rated food items and standard-rated products, including catering, confectionery, beverages, and dietary supplements. It references the VAT Consolidation Act 2010 and relevant EU directives.
Key Takeaways
- Zero-Rating Criteria: Clear criteria for zero-rating basic foodstuffs versus standard-rating for processed foods, snacks, and drinks are provided.
- Mixed Supplies: Guidance on apportioning VAT for mixed supplies (e.g., meal deals) ensures correct invoicing and reporting.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement