Default tax codes - v27.1 and above - Ireland

Summary

Default tax codes available in Sage 50 Accounts v27.1 and above, when based in the Republic of 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

 

 Sales Net Appears in Total value of sales, excluding VAT box
VAT N/A
Purchases Net Appears in Total value of purchases, excluding VAT box
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
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
VAT Appears in box T2

T2 - Exempt sales and purchase of goods for resale

 
VAT N/A
Purchases Net Appears in Total value of purchases, excluding VAT box
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
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
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
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
VAT N/A

T6 - Exempt import of goods from suppliers outside EC

 

 Purchases Net Appears in Total value of purchases, excluding VAT box
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
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
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
VAT N/A

T11 - Standard-rated purchase of goods for non-resale

 

 Purchases Net Appears in Total value of purchases, excluding VAT box
VAT Appears in box T2

T12 - Exempt purchase of goods for non-resale

 

 

 Purchases Net Appears in Total value of purchases, excluding VAT box
VAT N/A

T13 - Reduced rated purchase of goods for non-resale

 

 Purchases Net Appears in Total value of purchases, excluding VAT box
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
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
VAT N/A

T16 - Exempt import of goods from suppliers outside EC

 

 Purchases Net Appears in Total value of purchases, excluding VAT box
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
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
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

 

 Purchases Net Appears in Total value of purchases, excluding VAT box
VAT N/A

T20 - Reverse charge including Relevant Contracts Tax (RCT) 

 

 Purchases Net Appears in Total value of purchases, excluding VAT box
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

 

 Purchases Net Appears in Total value of purchases, excluding VAT box
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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.

This article provides general rather than specific guidance to assist all of our customers, including both in the United Kingdom and Republic of Ireland. We always do our best to make sure that the information is correct but as it's general guidance, no guarantees can be made concerning its suitability for your particular needs. The information is valid for our general customer base at the time of publishing and is provided without any warranty of any kind, express or implied. You should take professional advice if you require specific guidance on your individual circumstances, for example to ensure that the results obtained from using our software comply with statutory or regulatory requirements. For VAT, customs and excise and duties enquiries you should contact The Revenue. In no event will we be liable to you for any direct, indirect, consequential or incidental loss or damage arising out of or in connection with your use of the information provided.
The VAT or tax codes used in this article are based on the default or recommended codes set up in the software. These may be different in your software.

 

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Mon Nov 17 13:18:58 UTC 2025
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