Expense rules in Ireland.
All Revenue rules: VAT, subsistence allowances, civil service mileage and VAT recovery in Ireland.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 13,5% | Not reclaimable | Entertainment expenses |
| Travel meals | 13,5% | 100% reclaimable | Revenue subsistence cap |
| Accommodation | 13,5% | 100% reclaimable | Itemized invoice |
| Fuel | 23% | 100% reclaimable | If business vehicle |
| Train / Irish Rail / flight | 0% | N/A | Zero-rated transport |
| Taxi | 13,5% | 100% reclaimable | Receipt required |
| Client gifts | 23% | Not reclaimable | €12.70/person cap (exempt) |
| Parking / toll | 23% | 100% reclaimable | Itemized invoice |
Subsistence > 5h
Revenue 5–10h cap (2024).
Subsistence > 10h
Revenue > 10h cap.
Retention
Tax records: 6 years (VAT Consolidation Act).
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Car (first 1,500 km) | 0,4188 €/km | 1500 km | Engine 1201cc-1500cc, Band 1 |
| Car (1,501–5,500 km) | 0,4623 €/km | 4000 km | Band 2 |
| Car (5,501–25,000 km) | 0,3940 €/km | 19500 km | Band 3 |
| Car (above) | 0,2502 €/km | — | Band 4 |
| Motorcycle | 0,16–0,24 €/km | Variable | By engine size |
Band 1 standard
First 1,500 km, mid-engine.
Banded system
Decreasing rate by annual mileage.
Engine size
≤1200cc / 1201–1500cc / >1500cc.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Ireland — > 5h | 18,82 € | — | — |
| Ireland — > 10h | 42,99 € | — | — |
| Dublin (overnight) | 42,99 € | 133,42 € | 176,41 € |
| Cork / Galway | 42,99 € | 108,82 € | 151,81 € |
| Foreign — Paris | 75 € | 200 € | 275 € |
| Foreign — London | 80 € | 240 € | 320 € |
Overnight rate
Dublin tax-free overnight cap.
Normal rate
50% reduction after 14 nights same location.
Foreign
Country table published by Revenue.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | Revenue Online Service (ROS) |
| France | Reciprocity | 30 Sept. N+1 | Via ROS |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| IE VAT for foreign cos | 8th Dir. via ROS | 30 Sept. N+1 | Revenue Online Service (ROS) |
EU minimum
Annual 8th Directive request.
IE minimum
Min VAT foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Ireland expenses with Illizeo.
VAT 23%/13.5%/9%, Civil Service €0.4188/km mileage, Revenue subsistence rates, EU 8th Directive VAT recovery: all the Revenue rules above are natively integrated into Illizeo.
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