Recent Changes to the VAT Registration Process

Revenue is introducing a new two-tier VAT registration system, whereby a trader can apply for a ‘domestic-only’ registration or an ‘intra-EU’ registration. The new registration process took effect from 15 June 2019. The purpose of the new system is to help speed up...

VAT Treatment of Gift Vouchers post 1 January 2019

In June 2016, the Council of the European Union adopted Council Directive (EU) 2016/1065 (“the Voucher Directive”) to simplify and harmonise the VAT rules applying to vouchers across the EU. The Directive aims to eliminate mismatches in national tax rules, which may...

Tax Considerations for Growing Companies

We are currently advising many Irish SMEs that are going through strong growth, notwithstanding uncertainties that surround Brexit. As companies expand their operations, enter new geographic and / or product markets, there are many good commercial reasons why the...