{"id":18026,"date":"2026-06-26T12:03:32","date_gmt":"2026-06-26T11:03:32","guid":{"rendered":"https:\/\/www.sage.com\/en-ie\/blog\/?p=18026"},"modified":"2026-06-26T12:03:34","modified_gmt":"2026-06-26T11:03:34","slug":"vat-rates-in-ireland","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-ie\/blog\/vat-rates-in-ireland\/","title":{"rendered":"VAT rates in Ireland 2026: who qualifies for the 9% rate?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard entry-header--has-illustration entry-header--has-illustration--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tVAT rates in Ireland 2026: who qualifies for the 9% rate?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tUnderstand which goods and services qualify for Ireland\u2019s 9% VAT rate in 2026. Learn key changes from 1 July, common mistakes, and how to apply the correct VAT rate.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2026-06-26T12:03:32+01:00\">26 June, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"VAT rates in Ireland 2026: who qualifies for the 9% rate?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-ie\/blog\/vat-rates-in-ireland\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-ie\/blog\/author\/yassirmalik\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/03\/Yassir-Malik.jpg\" class=\"entry-author__image\" alt=\"yassir-malik-profile-picture\" \/>\t\t\t\t<span class=\"entry-author__name\">Yassir Malik<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<section class=\"wp-block-sage-container is-constrained\"><div class=\"sage-container__inner\">\n<h3 class=\"wp-block-heading\" id=\"h-key-takeaways\">Key takeaways<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The 9% rate is expanding from 1 July 2026. <\/strong>Restaurant and catering food, plus hairdressing services, drop from 13.5% to 9%, so check whether your sales are affected.<\/li>\n\n\n\n<li><strong>Not everything \u201chospitality\u201d qualifies. <\/strong>Hotel and short-term accommodation stays at 13.5%, and alcohol, soft drinks, and bottled water stay at 23%.<\/li>\n\n\n\n<li><strong>Newspapers and e-books are now 0%, not 9%. <\/strong>This is one of the most common rate mistakes, so update your records.<\/li>\n\n\n\n<li><strong>Gas and electricity stay at 9% until 31 December 2030. <\/strong>The reduced rate on energy has been extended, giving longer-term certainty.<\/li>\n\n\n\n<li><strong>Getting the rate wrong is costly. <\/strong>Underpaying VAT can trigger interest, penalties, and a Revenue audit, while overcharging can upset customers.<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n\n<p>Charging the correct VAT rate is one of the simplest ways to stay compliant and protect your cash flow\u2014and one of the easiest things to get wrong.<\/p>\n\n\n\n<p>Ireland runs several VAT rates at once, and the rules change often.<\/p>\n\n\n\n<p>The 9% second reduced rate causes the most confusion, partly because the goods and services it covers keep moving.<\/p>\n\n\n\n<p>From 1 July 2026, that list changes again. <\/p>\n\n\n\n<p>If you run a caf\u00e9, restaurant, takeaway, or salon, the rate you charge is about to drop.<\/p>\n\n\n\n<p>This guide sets out who qualifies for the 9% rate in 2026, what does not, and the steps to apply the right rate with confidence.<\/p>\n\n\n\n<p><strong>Here&#8217;s what we&#8217;ll cover:<\/strong><\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-what-qualifies-for-the-9-vat-rate-in-2026\" data-level=\"2\">What qualifies for the 9% VAT rate in 2026?<\/a><\/li><li><a href=\"#h-what-does-not-qualify-and-where-businesses-slip-up\" data-level=\"2\">What does not qualify (and where businesses slip up)<\/a><\/li><li><a href=\"#h-the-irish-vat-rates-at-a-glance\" data-level=\"2\">The Irish VAT rates at a glance<\/a><\/li><li><a href=\"#h-the-big-change-9-for-food-catering-and-hairdressing\" data-level=\"2\">The big change: 9% for food, catering, and hairdressing<\/a><\/li><li><a href=\"#h-what-this-means-for-your-business\" data-level=\"2\">What this means for your business<\/a><\/li><li><a href=\"#h-common-mistakes-to-avoid\" data-level=\"2\">Common mistakes to avoid<\/a><\/li><li><a href=\"#h-how-to-check-the-correct-rate-three-steps\" data-level=\"2\">How to check the correct rate: three steps<\/a><\/li><li><a href=\"#h-what-to-do-next\" data-level=\"2\">What to do next<\/a><\/li><li><a href=\"#h-final-thoughts\" data-level=\"2\">Final thoughts<\/a><\/li><li><a href=\"#h-frequently-asked-questions-on-vat-rates-in-ireland-2026\" data-level=\"2\">Frequently asked questions on VAT rates in Ireland 2026<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-qualifies-for-the-9-vat-rate-in-2026\">What qualifies for the 9% VAT rate in 2026?<\/h2>\n\n\n\n<p>The 9% second reduced rate currently applies to a defined list of goods and services, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>gas and electricity (extended to 31 December 2030),<\/li>\n\n\n\n<li>electric vehicle charging (also to 31 December 2030),<\/li>\n\n\n\n<li>the supply and installation of heat pumps, access to sporting facilities such as green fees and gym or sports club subscriptions,<\/li>\n\n\n\n<li>and the sale of completed apartments (from 8 October 2025 to 31 December 2030).<\/li>\n<\/ul>\n\n\n\n<p>From 1 July 2026, two more categories join the 9% rate: food and drink sold as part of a restaurant, catering, or hot takeaway service, and hairdressing services.<\/p>\n\n\n\n<p>This is the headline change for most small businesses, and it is confirmed in Budget 2026 and <a href=\"https:\/\/www.revenue.ie\/en\/vat\/vat-rates\/index.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Revenue guidance<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-does-not-qualify-and-where-businesses-slip-up\">What does not qualify (and where businesses slip up)<\/h2>\n\n\n\n<p>Plenty of items look like they should be 9% but are not.<\/p>\n\n\n\n<p>Accommodation stays at 13.5%, so hotels, guesthouses, and other short-term lets do not move to 9%, only the food and catering side does.<\/p>\n\n\n\n<p>Alcohol, soft drinks, and bottled water stay at 23%, even when served with a 9% meal.<\/p>\n\n\n\n<p>Newspapers and e-newspapers have been zero-rated since 1 January 2023, and e-books and audiobooks since 1 January 2024, so they are no longer 9%.<\/p>\n\n\n\n<p>General construction and cleaning services stay at 13.5% and are not part of the 9% cut.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-the-irish-vat-rates-at-a-glance\">The Irish VAT rates at a glance<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Rate<\/strong><\/td><td><strong>Applies to (examples)<\/strong><\/td><\/tr><\/thead><tbody><tr><td>23% (standard)<\/td><td>Cars, electronics, alcohol, cosmetics, petrol, furniture, most non-oral medicines<\/td><\/tr><tr><td>13.5% (reduced)<\/td><td>Construction, cleaning, vet fees, coal and heating oil, short-term car hire, hotel accommodation<\/td><\/tr><tr><td>9% (second reduced)<\/td><td>Gas and electricity, sporting facilities, heat pumps; restaurant or catering food and hairdressing from 1 July 2026<\/td><\/tr><tr><td>0% (zero)<\/td><td>Most basic food, children\u2019s clothing and footwear, oral medicines, books, newspapers, e-books<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Ireland also has a 4.8% livestock rate for live cattle, sheep, and pigs, which most small businesses never use.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-the-big-change-9-for-food-catering-and-hairdressing\">The big change: 9% for food, catering, and hairdressing<\/h2>\n\n\n\n<p>Budget 2026 confirmed a cut to 9% for restaurant and catering services and hairdressing, effective 1 July 2026. No expiry date for this cut has currently been announced.<\/p>\n\n\n\n<p>The rate had been 9% during the pandemic, rose back to 13.5% on 1 September 2023, and now returns to 9%.<\/p>\n\n\n\n<p>The cut applies to most food and non-alcoholic drink served in a restaurant, caf\u00e9, hotel restaurant, bar, or takeaway.<\/p>\n\n\n\n<p>It does not apply to alcohol, soft drinks, or bottled water, which stay at 23%.<\/p>\n\n\n\n<p>For takeaways, the rate depends on the specific product, because takeaway sales are treated as a supply of goods rather than a restaurant service.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-this-means-for-your-business\">What this means for your business<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-if-you-run-a-cafe-or-restaurant\">If you run a caf\u00e9 or restaurant<\/h3>\n\n\n\n<p>Update your till and accounting software so food and non-alcoholic drinks move to 9% from 1 July 2026, while keeping alcohol and soft drinks at 23%.<\/p>\n\n\n\n<p>Decide whether to pass the saving to customers or hold your prices.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-if-you-run-a-salon\">If you run a salon<\/h3>\n\n\n\n<p>Hairdressing moves to 9% from the same date.<\/p>\n\n\n\n<p>Review your pricing and point-of-sale settings so the new rate applies cleanly from day one.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-if-you-run-a-hotel\">If you run a hotel<\/h3>\n\n\n\n<p>Split your supplies carefully.<\/p>\n\n\n\n<p>Restaurant meals move to 9%, but the room rate stays at 13.5%.<\/p>\n\n\n\n<p>Where you sell a package such as bed and breakfast, Revenue expects you to apportion the price fairly between the accommodation and the meal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-common-mistakes-to-avoid\">Common mistakes to avoid<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Charging 9% on accommodation when it stays at 13.5%.<\/li>\n\n\n\n<li>Applying 9% to alcohol or soft drinks served with a meal.<\/li>\n\n\n\n<li>Still treating newspapers or e-books as 9% rather than 0%.<\/li>\n\n\n\n<li>Switching to 9% before 1 July 2026, when 13.5% still applies to food and hairdressing.<\/li>\n\n\n\n<li>Forgetting to update menus, price lists, and software on the changeover date.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-to-check-the-correct-rate-three-steps\">How to check the correct rate: three steps<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Identify the supply. <\/strong>Be specific about what you are selling, whether a hot meal, a haircut, a room, or a bottle of wine. The rate follows the exact good or service.<\/li>\n\n\n\n<li><strong>Match it to Revenue\u2019s rate list. <\/strong>Use the official VAT rates database on Revenue\u2019s website rather than memory, as categories change.<\/li>\n\n\n\n<li><strong>Confirm the date. <\/strong>Several 2026 rates depend on timing, so check whether the rule applies now or from a future date such as 1 July 2026.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-to-do-next\">What to do next<\/h2>\n\n\n\n<p>Set a reminder to review your VAT settings before 1 July 2026, and make sure your accounting software is mapped to the correct rate for each product and service.<\/p>\n\n\n\n<p>To pull this together in one place, download the SME Compliance Checklist 2026 and work through it with your records to hand.<\/p>\n\n\n\n<p>It walks you through the rate changes, the dates that matter, and the records Revenue expects you to keep.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-final-thoughts\">Final thoughts<\/h2>\n\n\n\n<p>The 9% rate is welcome relief on energy costs and, from July, on food and hairdressing.<\/p>\n\n\n\n<p>The rules are still strict, though, and the rate you charge depends on the precise supply and the date.<\/p>\n\n\n\n<p>Apply it correctly, keep clear records, and check Revenue guidance whenever you are unsure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-frequently-asked-questions-on-vat-rates-in-ireland-2026\">Frequently asked questions on VAT rates in Ireland 2026<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1782376597726\"><strong class=\"schema-faq-question\"><strong>What is the 9% VAT rate in Ireland in 2026?<\/strong><\/strong> <p class=\"schema-faq-answer\">It is the second reduced rate. <br><br>It covers gas and electricity, electric vehicle charging, heat pumps, and sporting facilities, and from 1 July 2026 it also covers restaurant and catering food and hairdressing.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1782376618184\"><strong class=\"schema-faq-question\"><strong>When does the 9% rate for hospitality start?<\/strong><\/strong> <p class=\"schema-faq-answer\">The 9% rate for food, catering, and hairdressing applies from 1 July 2026. <br><br>Until then, the rate on these services is 13.5%.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1782376631484\"><strong class=\"schema-faq-question\"><strong>Does the 9% rate apply to hotel rooms?<\/strong><\/strong> <p class=\"schema-faq-answer\">No. <br><br>Hotel and short-term accommodation stays at 13.5%. <br><br>Only the food and catering element moves to 9%.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1782376647958\"><strong class=\"schema-faq-question\"><strong>What VAT rate applies to newspapers and e-books?<\/strong><\/strong> <p class=\"schema-faq-answer\">Both are zero-rated at 0%.<br><br>Newspapers have been 0% since 2023 and e-books since 2024, so they are no longer charged at 9%.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1782376675611\"><strong class=\"schema-faq-question\"><strong>How long will gas and electricity stay at 9%?<\/strong><\/strong> <p class=\"schema-faq-answer\">The 9% rate on gas and electricity has been extended to 31 December 2030.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1782376684590\"><strong class=\"schema-faq-question\"><strong>What happens if I charge the wrong VAT rate?<\/strong><\/strong> <p class=\"schema-faq-answer\">Underpaying can lead to interest, penalties, and a possible Revenue audit.<br><br>Overcharging means your customers pay too much and may ask for a refund.<br><br>Correct the error and contact Revenue as soon as you spot it.<\/p> <\/div> <\/div>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div 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class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tbusiness intelligence\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/business-planning\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tbusiness planning\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/cash-flow\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCash flow\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/compliance\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tcompliance\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/profit-loss\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tprofit &amp; loss\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/tax\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTax\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/vat\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tVAT\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-17991 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-trends-insights tag-ai tag-automation tag-business-intelligence tag-hr-process tag-hr-processes-medium-businesses business_type-small-business business_type-medium-sized-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/06\/Ai-in-HR-infographic-image-1440x810.jpg\" class=\"card-post__image\" alt=\"A woman stands in front of the Sage glowline in front of a black background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/06\/Ai-in-HR-infographic-image-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/06\/Ai-in-HR-infographic-image-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-19T16:33:22+01:00\">19 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/what-is-ai-in-hr\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tWhat is AI in HR and how can you use it responsibly?\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tAI is quickly becoming part of everyday HR work. But while many HR leaders see its potential, just as many are concerned about how to use it responsibly.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-17886 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accounting-102 tag-bookkeeping tag-business-finances tag-digital-transformation tag-electronic-payments tag-financial-decisions tag-grow-business tag-small-business-saturday tag-state-of-small-business business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/e-invoicing-vat-modernisation\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/09\/Bakery-owners-calculating-comparative-advantage-684x384.jpg\" class=\"card-post__image\" alt=\"Bakery owners calculating comparative advantage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/09\/Bakery-owners-calculating-comparative-advantage-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/09\/Bakery-owners-calculating-comparative-advantage-768x512.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/09\/Bakery-owners-calculating-comparative-advantage-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-15T10:13:54+01:00\">15 May, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tE-invoicing in Ireland: How VAT modernisation will affect your business\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-17859 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accounting-102 tag-audit tag-bookkeeping tag-business-management tag-financial-decisions tag-profit-loss business_type-small-business business_type-medium-sized-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/three-way-matching-in-accounts-payable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses-768x512.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses.jpg 999w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-13T11:11:45+01:00\">13 April, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tThree-way matching in accounts payable: What it is and why it matters\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-17849 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-cash-flow business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/what-is-a-pro-forma-invoice\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-10T12:10:49+01:00\">10 April, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is a pro forma invoice?\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-17843 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-business-finances tag-business-planning tag-business-strategy business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/budget-forecasting\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/09\/GettyImages-1478370853-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/09\/GettyImages-1478370853-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/09\/GettyImages-1478370853-768x512.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/09\/GettyImages-1478370853-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-10T10:37:52+01:00\">10 April, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow to create accurate budget forecasts: Methods, tools, and real-world examples\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Understand which goods and services qualify for Ireland\u2019s 9% VAT rate in 2026. Learn key changes from 1 July, common mistakes, and how to apply the correct VAT rate.<\/p>\n","protected":false},"author":1774,"featured_media":14629,"menu_order":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[163,165],"tags":[253,258,260,110,265,296,156,158],"business_type":[5,4,2],"lilypad":[],"context":[],"industry":[],"persona":[176,211,249,251,232],"imagine_tag":[177,181,330,184,212,230,234],"coauthors":[385],"class_list":["post-18026","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","category-strategy-legal-operations","tag-accounting-102","tag-business-intelligence","tag-business-planning","tag-cash-flow","tag-compliance","tag-profit-loss","tag-tax","tag-vat","business_type-small-business","business_type-medium-sized-business","business_type-accountants"],"sage_meta":{"region":"en-ie","author_name":"Yassir Malik","featured_image":"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/10\/GettyImages-1254783885-1.jpg","imagine_tags":{"177":"Accountants","181":"Business management","330":"Business planning","184":"Cloud accounting","212":"Mid-sized business","230":"Small business","234":"Start-up business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Ireland","distributor_original_site_url":"https:\/\/www.sage.com\/en-ie\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/posts\/18026","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/users\/1774"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/comments?post=18026"}],"version-history":[{"count":5,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/posts\/18026\/revisions"}],"predecessor-version":[{"id":18031,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/posts\/18026\/revisions\/18031"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/media\/14629"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/media?parent=18026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/categories?post=18026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/tags?post=18026"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/business_type?post=18026"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/lilypad?post=18026"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/context?post=18026"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/industry?post=18026"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/persona?post=18026"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/imagine_tag?post=18026"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/coauthors?post=18026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}