Nine per cent is four different rules
Section 46 of the VAT Act does not have one 9 % rate. It has four, each covering different goods and each with its own expiry date — and two of them have already lapsed.
30 September 2026 · 2 min
Rules with a date
Short guides on electronic invoicing, VAT and late payment. Every figure carries its source and the day we read it: rules move, and a number without a date is never checked again.
The €40 is the bottom rung, not the amount
Irish law gives a ladder — €40, €70 or €100 depending on the size of the debt. On a €50,000 invoice you are entitled to €100, and most businesses claim €40 or nothing at all.
27 September 2026 · 2 min