24 September 2021

Ireland – 9% VAT rate for restaurants and hotels extended

For the period from 1^st November 2020 to 31st August 2022, the following transactions are subject to the 9% reduced rate:

Catering (excluding alcohol, soft drinks and bottled water)
Hot food take aways, hot tea and coffee
Hotel, guest house, caravan or camping bookings
Tickets to cinemas, theatres, musicals, museums, art galleries or exhibitions

Tax Mag

Country Briefs

Ireland

Hotels Restaurants Cafes

VAT rates

24 September 2021

OTHER VAT BRIEFS VAT rates

Italy – Clarification from the Italian Tax Authorities on VAT Deduction for Imports by Third Parties

On 22 August 2025, the Italian Tax Authorities issued an important clarification of significant relevance to businesses engaged in cross-border transactions. In Ruling No. 213/2025, the Authorities confirmed that an...

Country Briefs

Italy

VAT deductions

12 September 2025

France – Export VAT exemption denied for lack of supporting documents

Paris Administrative Court – ruling of 3rd June 2025, no. 2311477, SAS AetT France In this case, following a tax audit, the French tax authorities questioned the VAT exemption on...

Country Briefs

France

VAT refunds

11 September 2025

France – VAT refund claims: proof of authority required to act on behalf of foreign companies

Judgement of the Paris Administrative Court of Appeal of the 13th June 2025, No. 24PA01668 – Meda AB In this judgment, the Paris Administrative Court of Appeal confirmed that anyone...

Country Briefs

France

VAT refunds

8 September 2025

EUCJ : reclassification of an intra-Community supply of goods as an export.

Background of Judgment of the European Union Court of Justice, Case C-602/24 : During a tax audit, the VAT exemption of a Polish company on an invoice issued for an...

Country Briefs

European Union

VAT Exemption

20 August 2025

Other VAT infoIreland