On 16 October 2026, Revenue released eBrief No. 152/26 providing VAT guidance on the hiring or leasing of means of transport. The guidance addresses the place of supply rules for short-term and long-term hiring of vehicles, vessels, and aircraft, particularly in cross-border scenarios involving EU and non-EU jurisdictions.
Key Takeaways
- Place of Supply: For short-term hiring (less than 30 days for vehicles, 60 days for vessels/aircraft), VAT is due where the transport is made available; for long-term hiring, VAT follows the customer’s establishment.
- Cross-Border Hire: Specific rules apply for hiring between Ireland and Northern Ireland under the Windsor Framework, requiring careful documentation.
- Invoicing Requirements: Suppliers must issue VAT invoices reflecting the correct place of supply and applicable VAT rate (0%, 13.5%, or 23%).
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