VAT Rates

TOUR OPERATORS (Non-established)

Rate

Standard rate

Remarks

Under the margin scheme, Irish VAT does not apply to inbound tours. Inbound tours provided by operators providing their services from other Member States are subject to the VAT rules in the Member State in which they are established, which in all cases involves a similar margin scheme. Inward tours provided by operators established outside of the EU will not be subject to VAT.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(a)