When one hotel folio crosses 1 July 2026

From 1 July 2026, food, catering, and hairdressing drop from 13.5% to 9%. Accommodation stays at 13.5%. Alcohol, bottled water, soft drinks, and sports drinks stay at 23%. A single hotel folio can carry all three rates.

A Galway folio, 1–3 July 2026

Three coding lines, not eleven. (Note s.60 VATCA 2010 restricts input VAT recovery on accommodation, food, drink, and entertainment outside qualifying-conference contexts — code correctly, decide deductibility downstream.)

The supplier statement that breaks

The hotel sends a monthly statement covering 28 June – 4 July with one line: "Restaurant — €840.00". Three days fall at 13.5%, four at 9%. The supplier billed at whatever rate their till had cached.

The rate on a VAT3 is fixed by date of supply, not by what's printed. Ask the supplier to reissue with the split; failing that, pull per-day totals from the booking system; failing that, pro-rate by night count (3/7 × €840 = €360 at 13.5%, €480 at 9%). What you don't do is post the €840 at 13.5% because the supplier did.

Cutover week

Confirm the 9% code is active before 1 July. Spot-check the first three catering invoices after the cutover. Watch for month-spanning supplier statements through July. The first post-cutover VAT3 (filed 19 September) is where miscodes surface — pull a purchase VAT detail by rate and check nothing pre-1-July sits in 9% and nothing post-1-July sits in 13.5%.

How KrinoDoc fits

KrinoDoc extracts date, description, gross, VAT, and rate per line from hotel folios, restaurant statements, and supplier invoices, and exports each line to the right code in the cloud accounting platform you use, with the per-line date checked against the cutover.

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Sources

• Revenue — VAT rates database
• Revenue — Finance Act 2025 Notes for Guidance (VAT)
• VATupdate — Ireland updates VAT guidance, May 2026
• KPMG Ireland — Budget 2026 VAT note
• Accountancy Ireland — VAT Matters, December 2025