In response to the COVID-19 outbreak, the Irish tax authority implemented temporary measures including :
Due to the continuing surge of the Coronavirus epidemic, on December 23, 2021, the Irish Revenue Commissioners announced a further extension of the VAT exemption for products imported from non-EU countries starting December 31, 2021, until June 30, 2022. Furthermore, vital pharmaceutical items and medications will be awarded a Customs “green route” to ensure ongoing importation and delivery.
There are no changes as to the Debt Warehousing Scheme. It remains available to support businesses facing cashflow or trading issues arising from COVID-19 related public health restrictions, including the most recent restrictions announced by Government.
Source: revenue.ie