Ireland imposes Value Added Tax (VAT) at different rates as follows for various goods and services.
The standard VAT rate is applicable to all taxable goods and services in Ireland, except when a specific measure allows for a reduced rate.
Certain foodstuffs; tourism services; cut flowers and plants for decorative use; some books; admission to amusement parks; hotel accommodation; restaurant and catering (excluding beverages); hairdressing; take-away food; bars and cafes.
Certain foodstuffs; newspapers and periodicals; admission to cultural events; use of sports facilities; hairdressing; e-books and digital publications.
Livestock intended for use in the preparation of foodstuffs.
Source: https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx
Employees of companies travelling for business may be entitled to per diem allowances, as outlined below:
Overnight Rates
| Rate category | Rate (January 29th, 2025) |
| Normal rate | €205.53 |
| Reduced rate | €184.98 |
| Detention rate | €102.76 |
The rate category depends on the period of an assignment:
normal rate is for up to 14 nights
reduced rate covers the next 14 nights
detention rate covers each of the next 28 nights.
| Period of assignment |
Rate (January 29th, 2025) |
| 10 hours or more | €46.17 |
| Between 5 and 10 hours | €19.25 |
You can only claim both a day and overnight allowance if you work five hours or more the next day.
These rates can be used for a single temporary assignment of up to six months where your employee is working abroad.
| Period of assignment abroad | % of normal overnight rate |
| First month | 100% |
| Second and third month | 75% |
| Fourth, fifth and sixth month | 50% |
Source: ttps://assets.gov.ie/16089/250708db830e490e8037fb948dedb691.pdf
Motor Travel Rates per kilometer applied since 1 September 2022:
| Distance bands |
Engine Capacity up to 1200cc |
Engine Capacity 1201cc - 1500cc | Engine Capacity 1501cc and over | |
| Band 1 | 0 – 1,500 km | ¢41.80 | ¢43.40 | ¢51.82 |
| Band 2 | 1,501 – 5,500 km | ¢72.64 | ¢79.18 | ¢90.63 |
| Band 3 | 5,501 - 25,000 km | ¢31.78 | ¢31.79 | ¢39.22 |
| Band 4 | 25,001 km and over | ¢20.56 | ¢23.85 | ¢25.87 |
Motorcycle rates (from 5 March 2009):
| Distance | Engine capacity up to 150cc | Engine capacity 151cc - 250cc | Engine capacity 251cc - 600cc | Engine capacity 601cc and over |
| Up to 6,437 km | ¢14.48 | ¢20.10 | ¢23.72 | ¢28.59 |
| 6,438 km and over | ¢9.37 | ¢13.31 | ¢15.29 | ¢17.60 |
Bicycle rate (from 1 February 2007) – 8 cents per km.
In Ireland you can digitse paper invoices and destroy the originals, provided you adhere to specific legal and regulatory requirements:
Storing digitized invoices outside Ireland is permissible under certain conditions.
Source: Irish Tax Law