| Indirect tax | VAT, standard rate 23%Irish VAT has a 23% standard rate and 13.5%, 9% and 4.8% reduced rates; businesses file periodic VAT3 returns and an annual Return of Trading Details through Revenue Online Service (ROS), and cross-border EU sales follow EU OSS and reverse-charge rules. |
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| E-invoicing | Planned · Revenue VAT Modernisation (EN 16931 e-invoicing with data reporting to Revenue)From 1 Nov 2028 large corporates managed by Revenue's Large Corporates Division must issue structured EN 16931 e-invoices for domestic B2B sales and report invoice data to Revenue, and all businesses must be able to receive structured e-invoices; later phases extend to all VAT-registered businesses, with EU ViDA intra-EU e-invoicing and digital reporting from July 2030. |
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| Data protection | General Data Protection Regulation (EU) 2016/679 and Data Protection Act 2018Fully in force and enforced by the Data Protection Commission (lead EU regulator for many tech firms), requiring a lawful basis for processing, processor agreements, 72-hour breach notification and safeguards such as adequacy decisions or standard contractual clauses for transfers outside the EEA. |
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| AI rules | The EU AI Act applies directly, with prohibited practices and AI-literacy duties since Feb 2025, transparency duties such as telling users they are interacting with an AI system from Aug 2026, and high-risk obligations deferred to Dec 2027 and Aug 2028 by the Digital Omnibus adopted in July 2026; Ireland's Regulation of Artificial Intelligence Act 2026 set up the AI Office of Ireland to coordinate sectoral regulators. |
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| Systems we migrate from or connect to | Sage 50, Xero, QuickBooks Online, Big Red Book, Surf Accounts, Microsoft Dynamics 365 Business Central, NetSuiteMasters, ledgers, stock and open balances move across and are reconciled before cutover. |
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| Payment rails for web apps and SaaS | SEPA Credit Transfer and SEPA Instant, SEPA Direct Debit, Stripe, PayPal, Revolut Business, Card acquiring (e.g. Elavon, Worldpay) |
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| Also worth knowing | Payroll is reported to Revenue in real time under PAYE Modernisation, construction subcontracting falls under Relevant Contracts Tax (RCT), and EU ViDA changes (reverse-charge and registration changes in 2028, intra-EU digital reporting in 2030) will affect cross-border invoicing. |
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