Overview:
Join Janette Maxwell for a practical, expert-led session on what every Irish and UK accountant needs to know about VAT compliance in 2026 and beyond.
This comprehensive webinar is especially designed for those who are responsible for advising on any aspect of an organisation’s VAT obligations.
Key Features of the Course:
1. Irish VAT Framework & Legal Basis
- How the charge to VAT arises under Section 3 VATCA — supplies of goods/services, imports, and intra-Community acquisitions.
- Definitions of taxable persons and accountable persons,
2. VAT Rates & Rate Classification
- Standard rate 23%, reduced rates 13.5% and 9%, zero rate, and exempt categories.
3. Registration Obligation
- Two-tier system: domestic vs. intra-EU registration.
4. Place of Supply Rules
- B2B vs. B2C rules for goods and services
- Special rules: services connected with immovable property, electronically supplied services, and OSS/IOSS for B2C distance sales (threshold €10,000)
5. Filing & Reporting Obligations
- Bi-monthly VAT returns via ROS (due 19th/23rd of following month depending on payment method)
- Annual Return of Trading Details (RTD)
6. Input VAT Recovery
- Directly attributable costs, dual-use inputs, and apportionment
7. Cross-Border Transactions
- Intra-Community supplies and acquisitions, zero-rating for exports
- Imports — postponed VAT accounting, EORI/C&E registration, and customs duty interaction
- Reverse charge on services received from abroad
8. VAT Modernisation
- ViDA & E-Invoicing (Critical 2026 Topic)
- Ireland's phased domestic rollout:
- 1 Nov 2028 — Phase 1: Large corporates (managed by Revenue's Large Corporates Division) must issue structured e-invoices for domestic B2B; all VAT-registered businesses must be able to receive
- Nov 2029 — Phase 2: extends to all VAT-registered businesses engaged in intra-EU B2B trade
- 1 July 2030 — Phase 3: full ViDA alignment for cross-border EU B2B
Speaker:
Janette Maxwell is a Partner at Grant Thornton Ireland, leading the firm's Global Indirect Tax practice. Regarded as one of Ireland's foremost VAT authorities, she advises multinational and domestic businesses on cross-border VAT, real estate, RCT, M&A due diligence and tax technology — with depth across Asset Management, Banking, Life Sciences and the Public Sector.
A Solicitor and AITI Chartered Tax Advisor, Janette holds a Bachelor of Laws (LL.B) from Trinity College Dublin and a Masters of Laws (LL.M) from Queen's University Belfast.