Default tax codes - v27.1 and above

Solution Properties

Solution ID:

200427112324941

Last Modified Date:

Thu Jan 30 11:41:55 UTC 2025

Taxonomy Path:

Case category//How do I...//governmental/legislative compliance

Author:

[email protected]

Default tax codes - v27.1 and above - Ireland

Description

Below is a list of all default tax codes, and how they affect your VAT Return. Find out about each box on your VAT Return by visiting the Revenue website.

To view these tax codes in your program, click Settings then Configuration and select the Tax Codes tab.

Tax Code	Sales or Purchases	Net or VAT amount	VAT Return boxes affected
T0 - Zero-rated sales and purchase of goods for resale	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	N/A
	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T1 - Standard rated sales and purchase of goods for resale - currently 23%	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	Appears in box T1 and VAT charged on suppliers of Goods and Services box
	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in box T2
T2 - Exempt sales and purchase of goods for resale	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	N/A
	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T3 - Reduced rate sales and purchase of goods for resale - currently 13.5%	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	Appears in box T1 and VAT charged on supplies of Goods and Services box
	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in box T2
T4 - Sales of goods to VAT-registered customers in EC	Sales	Net	Appears in box E1 and Total value of sales, excluding VAT box
T4 - Sales of goods to VAT-registered customers in EC	Sales	VAT	N/A
T5 - Exempt import of goods from suppliers in EC	Purchases	Net	Appears in box E2 and Total value of purchases, excluding VAT box
T5 - Exempt import of goods from suppliers in EC	Purchases	VAT	N/A
T6 - Exempt import of goods from suppliers outside EC	Purchases	Net	Appears in Total value of purchases, excluding VAT box
T6 - Exempt import of goods from suppliers outside EC	Purchases	VAT	N/A
T7 - Zero-rated purchases of goods from suppliers in EC	Purchases	Net	Appears in box E2 and Total value of purchases, excluding VAT box
T7 - Zero-rated purchases of goods from suppliers in EC	Purchases	VAT	N/A
T8 - Standard-rated purchases of goods from suppliers in EC	Purchases	Net	Appears in box E2 and Total value of purchases, excluding VAT box
T8 - Standard-rated purchases of goods from suppliers in EC	Purchases	VAT	Appears in boxes T1 and T2 and VAT due on intra-EU acquisitions box
T9 - Non-Vatable Tax Code	Transactions using T9 don't appear on your VAT Return
T10 - Zero-rated purchase of goods for non-resale	Purchases	Net	Appears in Total value of purchases, excluding VAT box
T10 - Zero-rated purchase of goods for non-resale	Purchases	VAT	N/A
T11 - Standard-rated purchase of goods for non-resale	Purchases	Net	Appears in Total value of purchases, excluding VAT box
T11 - Standard-rated purchase of goods for non-resale	Purchases	VAT	Appears in box T2
T12 - Exempt purchase of goods for non-resale	Purchases	Net	Appears in Total value of purchases, excluding VAT box
T12 - Exempt purchase of goods for non-resale	Purchases	VAT	N/A
T13 - Reduced rated purchase of goods for non-resale	Purchases	Net	Appears in Total value of purchases, excluding VAT box
T13 - Reduced rated purchase of goods for non-resale	Purchases	VAT	Appears in box T2
T14 - Zero-rated export of goods to customers outside EC	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	N/A
T15 - Exempt import of goods from suppliers in EC	Purchases	Net	Appears in box E2 and Total value of purchases, excluding VAT box
T15 - Exempt import of goods from suppliers in EC	Purchases	VAT	N/A
T16 - Exempt import of goods from suppliers outside EC	Purchases	Net	Appears in Total value of purchases, excluding VAT box
T16 - Exempt import of goods from suppliers outside EC	Purchases	VAT	N/A
T17 - Zero-rated purchases of goods from suppliers in EC	Purchases	Net	Appears in box E2 and Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T18 - Standard-rated purchases of goods from suppliers in EC	Purchases	Net	Appears in box E2 and Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in boxes T1 and T2 and VAT due on intra-EU acquisitions box
T19 - Zero-rated purchases of goods from suppliers outside EC	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T20 - Reverse charge including Relevant Contracts Tax (RCT)	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in boxes T1 and T2 and VAT charged on supplies of Goods & Services box
T21 - Zero-rated purchases of goods from suppliers outside EC	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T22 - Sales of services to VAT-registered customers in EC	Sales	Net	Appears in box ES1 and Total value of sales, excluding VAT
	Sales	VAT	N/A
T23 - Zero-rated purchases of services from suppliers in EC	Purchases	Net	Appears in box ES2 and Total value of purchases, excluding VAT
	Purchases	VAT	N/A
T24 - Standard-rated purchases of services from suppliers in EC	Purchases	Net	Appears in box ES2, Total value of sales, excluding VAT and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T1 and T2 and VAT charged on supplies of Goods & Services box
T25 - Reduced rated purchases of goods from suppliers in EC	Purchases	Net	Appears in box E2 and Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in boxes T1 and T2 and VAT due on intra-EU acquisitions box
T26 - Reduced rated purchases of goods from suppliers in EC	Purchases	Net	Appears in box E2 and Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in boxes T1 and T2 and VAT due on intra-EU acquisitions box
T27 - Second reduced rate sales/purchase of goods for resale	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	Appears in box T1 and VAT charged on supplies of Goods and Services box
	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in box T2
T28 - Second reduced rate sales/purchase of goods for non-resale	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	Appears in box T1 and VAT charged on supplies of Goods and Services box
	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in box T2
T29 - Second reduced rated purchases of goods from EC suppliers	Purchases	Net	Appears in box ES2 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T2 and VAT due on intra-EU acquisitions
T30 - Second reduced rated purchases of goods from EC suppliers	Purchases	Net	Appears in box ES2 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T2 and VAT due on intra-EU acquisitions
T31 - Livestock rate sales and purchase of goods for resale	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	Appears in box T1 and VAT charged on supplies of Goods and Services box
	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in box T2
T32 - Livestock rate sales and purchase of goods for non-resale	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	Appears in box T1 and VAT charged on supplies of Goods and Services box
	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in box T2
T33 - Livestock-rated purchases of goods from EC suppliers	Purchases	Net	Appears in box ES2 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T2 and VAT due on intra-EU acquisitions
T34 - Livestock-rated purchases of goods from EC suppliers	Purchases	Net	Appears in box ES2 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T2 and VAT due on intra-EU acquisitions
T35 - Flat rate compensation sales/purchase of goods for resale	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	Appears in box T1 and VAT charged on supplies of Goods and Services box
	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in box T2
T36 - Flat rate compensation sales/purchase of goods non-resale	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	Appears in box T1 and VAT charged on supplies of Goods and Services box
	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in box T2
T37 - Flat rate compensation purchases of goods from EC suppliers	Purchases	Net	Appears in box ES2 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T2 and VAT due on intra-EU acquisitions
T38 - Flat rate compensation purchases of goods from EC suppliers	Purchases	Net	Appears in box ES2 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T2 and VAT due on intra-EU acquisitions
T39 - Standard rate ROW import (Resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
T39 - Standard rate ROW import (Resale) Postponed VAT	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT
T40 - Standard rate ROW import (Non-resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT
T41 - Zero rate ROW import (Resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
T41 - Zero rate ROW import (Resale) Postponed VAT	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT
T42 - Zero rate ROW import (Non-resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
T42 - Zero rate ROW import (Non-resale) Postponed VAT	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT
T43 - Reduced rate ROW import (Resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
T43 - Reduced rate ROW import (Resale) Postponed VAT	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT
T44 - Reduced rate ROW import (Non-resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT
T45 - Second reduced rate ROW import (Resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT
T46 - Second reduced rate ROW import (Non-resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT
T47 - Livestock rate ROW import (Resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
T47 - Livestock rate ROW import (Resale) Postponed VAT	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT
T48 - Livestock rate ROW import (Non-resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT
T49 - Flat rate compensation ROW import (Resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT
T50 - Flat rate compensation ROW import (Non-resale) Postponed VAT	Purchases	Net	Appears in PA1 and Total value of purchases, excluding VAT
	Purchases	VAT	Appears in boxes T1, T2 and VAT due on intra-EU acquisitions and postponed VAT

NOTE: This article relates to Sage 50 Accounts v27.1 and above only. For earlier versions, use our tax codes in Sage Accounts v27.0 and below article.

See tax code examples for popular goods and services.

[BCB:48:Accounts Irish VAT disclaimer:ECB]