VAT & indirect tax

VAT and indirect tax are among the most complex and rapidly evolving areas of the tax system. Legislative change, increased Revenue scrutiny, evolving business models and the introduction of digital reporting requirements mean that the management of VAT and indirect taxes now plays a critical role in day‑to‑day business operations, transactions and supply chains.

At Forvis Mazars, we help businesses navigate and manage this complexity with clarity and confidence.

Our specialist team brings together experience from tax, legal, Revenue and accounting backgrounds, combining deep technical expertise with strong practical and sector knowledge to support clients across the full spectrum of VAT matters.

Our approach  

We pride ourselves on a relationship‑driven approach, delivering advice that is commercial, client-focused and risk‑aware. Whether supporting growth, responding to regulatory change or managing indirect tax risk, we provide hands‑on, pragmatic advice at every stage of the business lifecycle.

Global VAT expertise

Forvis Mazars supports businesses operating internationally by combining local Irish expertise with the strength and reach of the global Forvis Mazars network.

Our Global Indirect Tax Group brings together specialists across more than 100 countries. We work collaboratively with our international colleagues to deliver coordinated, tailored solutions on cross‑border VAT, customs and indirect tax issues. This ensures local tax requirements are addressed whilst remaining focused on the wider strategic objectives of the business.

Customs & excise

In an increasingly globalised market, businesses with cross-border supply chains face complex customs and excise rules, procedures and regulatory requirements governing imports and exports.

These challenges are compounded by frequent changes arising from court rulings and ongoing legislative developments in the international trading landscape.

Against this backdrop, access to an internationally connected team of experts is critical to stay informed of regulatory changes and to address supply chain challenges as they arise. 

Our Indirect Tax team, working closely with our international colleagues, supports businesses with navigating these challenges and minimising customs and excise risk.

Customs & excise services

• Supply Chain advisory support
• Customs & Excise compliance reviews and updates
• Advice on rules of origin, tariff classification and import/export procedures
• Assistance with applications for Binding Tariff Information (BTI) and Authorised Economic Operator (AEO) status. 
• Supporting Revenue customs audits and interventions and negotiation of settlements

Relevant Contracts Tax (RCT)

Managing and understanding RCT compliance can be complex and time-consuming.

Withholding tax rates of 0%, 20% and 35% require careful interpretation and management, as errors in operating RCT and the associated VAT obligations can result in significant penalties, which is a real financial cost for both domestic and international businesses operating within Ireland. Ensuring accurate reporting and consistent RCT compliance is essential for businesses.

Our team provides clear, expert guidance and practical solutions to help contractors and principals meet their obligations under Irish tax law. We combine strong technical knowledge with a deep understanding of Revenue requirements and industry practice, adopting a proactive approach to minimise risk, streamline processes and ensure timely compliance.

Our RCT services include:

• Structuring and classification advice to assess RCT/ VAT obligations for construction, forestry, and meat processing sectors.
• Registration & system setup: support with registration for RCT/VAT and RCT system setup.
• End‑to‑end RCT compliance management of contract notifications, payment processing, and deduction summaries, ensuring accurate ROS submissions to keep your business fully compliant and avoid penalties.
• RCT health checks; reviewing processes to identify compliance risks, operational gaps and opportunities to strengthen internal controls.
• Support with Revenue interactions, including audits and interventions, voluntary disclosures and negotiation of Revenue settlements.
•  RCT refund assistance to secure refunds of RCT from Revenue. 

Contact us

Get in touch today to learn how Forvis Mazars can help you navigate the complex VAT and indirect tax landscape in Ireland and beyond.