Irish regulatory events for SMEs
A date-stamped record of the Irish and EU regulatory events that change what Irish SMEs and their software have to do. Each event is its own page, linked to the authority's primary document and to the vendors already compliant. We surface the regulation; we do not give tax or legal advice.
- EU AI Act milestone Breaking
EU AI Act GPAI enforcement begins 2 August 2026: what Irish SMEs using AI tools need to check
From 2 August 2026 the EU AI Office can fine providers of general-purpose AI models up to EUR 15 million or 3 percent of global annual turnover under Article 101 of the EU AI Act.
Event dated 2 August 2026
- Auto-enrolment milestone Breaking
Auto-enrolment My Future Fund commences 1 January 2026: the payroll changes Irish employers must make
My Future Fund, Ireland's auto-enrolment pension scheme under the Automatic Enrolment Retirement Savings System Act 2024, commences 1 January 2026 with Year 1 contributions of 1.5 percent each from employee and employer.
Event dated 1 January 2026
- Revenue eBrief
Irish VAT registration thresholds rose to EUR 42,500 and EUR 85,000: what it means for Irish SMEs
From 1 January 2025 the Irish VAT registration threshold rose to EUR 42,500 for services and EUR 85,000 for goods, up from EUR 40,000 and EUR 80,000, under Finance Act 2024.
Event dated 1 January 2025