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

Norway – EU: new renegotiated agreement in 2025 on administrative cooperation on VAT matters

On 4 June 2025, the Norwegian Parliament approved the entry into force of an agreement amending the existing one related to administrative cooperation on VAT matters. The updated agreement enhances...

Country Briefs

Norway

Customs

9 July 2025

Italy: Sugar Tax

The Italian Government, during the Council of Ministers meeting of 20th June 2025, decided to further postpone the entry into force of the Sugar Tax from 1st July 2025 to...

Country Briefs

Italy

VAT rates

9 July 2025

France: VAT Reverse charge

Judgment of June 4, 2025 (n°24PA02483) of the Administrative Court of Appeal – Paris In this judgement, the Administrative Court recalls that a taxable person receiving services from a supplier...

Country Briefs

France

Reverse Charges

9 July 2025

Czech Republic Tax Authorities impose new VAT obligations for Non-established companies starting from January 1st, 2026

The Czech Financial Administration has issued a notice outlining the new administrative obligations for non-established taxpayers that are registered for VAT purposes there. From this date onwards, non-established companies registered...

Country Briefs

Czech Republic

VAT registration

9 July 2025

Other VAT infoIreland