On 12 October 2026, Irish Revenue published comprehensive updates to several VAT guidance manuals, reflecting legislative changes from Finance Act 2026 and recent CJEU rulings. Key revised manuals include VAT on Electronic Services, VAT on Property Transactions, and the VAT Guide for Charities. The updates clarify the mandatory B2B e-invoicing requirements effective 1 January 2027, the treatment of vouchers under the EU Voucher Directive, and the application of the reverse charge mechanism for construction services. Revenue also added practical examples for determining the place of supply for digital services.
Key Takeaways
- E-Invoicing Mandate: Businesses must ensure their systems can generate and receive compliant e-invoices (EN 16931 standard) for all B2B transactions from 1 January 2027.
- Voucher Treatment Clarified: Single-purpose vouchers now trigger VAT at issuance; multi-purpose vouchers at redemption, aligning with EU Directive 2016/1065.
- Property Reverse Charge: Expanded guidance on the self-accounting obligation for VAT-registered recipients of construction services, including new anti-avoidance provisions.
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