Irland - Vorgeschlagene Mehrwertsteuer-Maßnahmen im Haushalt 2024

Im Rahmen des Haushaltsplans 2024 plant die irische Regierung die Einführung der folgenden Mehrwertsteuer-Maßnahmen:

  1. Increase the existing VAT registration thresholds for resident businesses from €37,500 for services and €75,000 for goods to €40,000 for services and €80,000 for goods respectively.
  2. Audio books and ebooks to be zero-rated from the 1st January 2024 (currently at 9% reduced VAT rate).
  3. Extension of the 9% reduced VAT rate on energy products by another 12 months.
  4. Increase of the funds available under the Charity VAT Compensation Scheme from €5 million to €10 million, which means that charities will get back more of the VAT that they pay.
  5. Launch of a a Public Consultation to modernise Ireland’s VAT Invoicing and Reporting System.
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