Revenue Ireland VAT guide for Irish hoteliers

A working guide to Revenue Commissioners VAT rules as they apply to Irish hotel operations. Covers the tourism accommodation 9% rate, the F&B 13.5% rate, the ancillary 23% rate, VAT MOSS quarterly filing for EU corporate bookings, reverse charge for VIES-verified B2B customers, and ROS export procedures.

· I ·The three-rate split

Every Irish hotel invoice carries the tourism accommodation line at 9%, the food and beverage line at 13.5% and the ancillary line at 23%. Parking, laundry, mini-bar and phone are 23%. Breakfast is 13.5%. Room revenue is 9%. The e-invoicing module applies the correct rate per line without operator intervention.

· II ·VAT MOSS for EU corporate bookings

EU corporate bookings routed through Irish suppliers are subject to VAT MOSS reporting — the quarterly split per member state. The e-invoicing module generates the MOSS return automatically from the folio data.

· III ·Reverse charge for VIES B2B

EU B2B customers with a valid VAT number verified against the VIES database receive reverse-charged invoices — the buyer accounts for the VAT in their own jurisdiction. Verification runs at checkout automatically.

· IV ·ROS export procedure

Every quarter the module generates a ROS-compatible XML file for your accountant. Log in to ROS, upload the file, review, submit. Retention is seven years as required by sections 851 and 886 of the Taxes Consolidation Act 1997.

· V ·Getting started

Talk to the Dublin desk at /contact for a walkthrough tailored to your Irish property.