There are a number of non-routine deadlines arising this week for taxpayers and agents. On the tax payment front, there is the disclosure opportunity for businesses to regularise payroll obligations for 2024 and 2025 following the Karshan case (explained further below). The deadline for disclosures is 5pm on Friday 30 January 2026.
On the consultation front, two ongoing public consultations, on electronic withholding tax (eWHT) and VAT modernisation also close at 5pm on Friday 30 January 2026 . We have included further information below as well as in our newsletter last week. We strongly recommend that readers complete these surveys if applicable. Please note that you do not need to include the identifying information at the start of the surveys to progress and Revenue has advised us that surveys without taxpayer identification numbers and other such information will still be accepted by them.
The disclosure and settlement opportunity to regularise payroll obligations for 2024 and 2025 gives businesses, that may have misclassified employees as contractors, the mechanism to have the correction treated under the Code of Practice for Revenue Compliance Interventions without the imposition of interest and penalties. Further details of the disclosure opportunity are available in our newsletter item last week.
The joint public consultation on eWHT is inviting stakeholder to share feedback on a proposed electronic withholding tax (eWHT) system in Ireland, which aims to introduce real-time taxation for self-employed taxpayers subject to withholding tax (WHT). Further details are available in our earlier newsletter feature.
The VAT modernisation survey is aimed at VAT-registered businesses managed by Large Corporates Division and will inform Ireland’s implementation of the EU’s VAT in the Digital Age (ViDA) package and the implementation of eInvoicing in Ireland. Further details are available in our earlier newsletter items.
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