Default tax codes - v27.1 and above

Solution Properties

Solution ID:

200427112324941

Last Modified Date:

Tue Dec 02 11:51:02 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.

If you're using Sage 50 Accounts v27 or below, use our alternative article.

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 ▼ View image	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% ▼ View image	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 ▼ View image
	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% ▼ View image	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 ▼ View image	Sales	Net	Appears in box E1 and Total value of sales, excluding VAT box
	Sales	VAT	N/A
T5 - Exempt import of goods from suppliers in EC ▼ View image	Purchases	Net	Appears in box E2 and Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T6 - Exempt import of goods from suppliers outside EC ▼ View image	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T7 - Zero-rated purchases of goods from suppliers in EC ▼ View image	Purchases	Net	Appears in box E2 and Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T8 - Standard-rated purchases of goods from suppliers in EC ▼ View image	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
T9 - Non-Vatable Tax Code ▼ View image	Transactions using T9 don't appear on your VAT Return
T10 - Zero-rated purchase of goods for non-resale ▼ View image	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T11 - Standard-rated purchase of goods for non-resale ▼ View image	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in box T2
T12 - Exempt purchase of goods for non-resale ▼ View image	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T13 - Reduced rated purchase of goods for non-resale ▼ View image	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	Appears in box T2
T14 - Zero-rated export of goods to customers outside EC ▼ View image	Sales	Net	Appears in Total value of sales, excluding VAT box
	Sales	VAT	N/A
T15 - Exempt import of goods from suppliers in EC ▼ View image	Purchases	Net	Appears in box E2 and Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T16 - Exempt import of goods from suppliers outside EC ▼ View image	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T17 - Zero-rated purchases of goods from suppliers in EC ▼ View image	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 ▼ View image	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 with resale ▼ View image	Purchases	Net	Appears in Total value of purchases, excluding VAT box
	Purchases	VAT	N/A
T20 - Reverse charge including Relevant Contracts Tax (RCT) ▼ View image NOTE: Construction scheme checkbox added in v33 and above. NOTE: Construction scheme checkbox added in v33. This is selected by default.	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 without resale ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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
T40 - Standard rate ROW import (Non-resale) Postponed VAT ▼ View image	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 ▼ View image	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
T42 - Zero rate ROW import (Non-resale) Postponed VAT ▼ View image	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
T43 - Reduced rate ROW import (Resale) Postponed VAT ▼ View image	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
T44 - Reduced rate ROW import (Non-resale) Postponed VAT ▼ View image	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 ▼ View image	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 ▼ View image	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 ▼ View image	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
T48 - Livestock rate ROW import (Non-resale) Postponed VAT ▼ View image	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 ▼ View image	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 ▼ View image	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
T51 - Purchase of Services ROW (resale) - Self Accounting VAT ▼ View image	Purchases	Net	Appears in Box 4 on VAT return
	Purchases	VAT	Appears in Box1, T1 and T2 for reverse charge
T52 - Purchase of Services ROW (Non-resale) - Self Accounting VAT ▼ View image	Purchases	Net	Appears in Box 4 on VAT return
	Purchases	VAT	Appears in Box1, T1 and T2 for reverse charge

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]