Website legal requirements in Ireland

Under Regulation 5 of the ePrivacy Regulations (S.I. No. 336 of 2011), websites must give users clear and comprehensive information and obtain consent before storing or accessing cookies on their devices. A cookie that is strictly necessary to provide a service the user explicitly requested is exempt. Plan your cookie information and consent controls before launch.

Under Regulation 13 of the ePrivacy Regulations, electronic direct marketing generally requires the recipient's clear, affirmative consent. There is a limited exception for existing customers who were given the opportunity to object and whose first marketing message is sent within 12 months of the sale. Account for this when designing marketing sign-up forms.

Under the Consumer Rights Act 2022, which applies to products sold on or after 29 November 2022, consumers can cancel online or phone purchases within 14 days. For goods, the period starts after they physically receive them. Include cancellation information in your shop's customer-facing content.

The CCPC says online sellers cannot use pre-ticked boxes for additional payments. Your checkout must make clear when the consumer is making a payment and let them review the full terms and conditions before the online contract is concluded.

Ireland transposed the European Accessibility Act through S.I. No. 636 of 2023, and its requirements have applied since 28 June 2025. The Competition and Consumer Protection Commission (CCPC) is the market surveillance authority for products and services including e-commerce services. Check how the requirements apply to your service when planning its design.

Ireland's standard VAT rate is 23%, with reduced rates of 13.5% and 9%. VAT is administered by the Revenue Commissioners. Check the rate that applies to what you sell when configuring your shop and checkout.

Revenue has announced that Phase One of mandatory e-invoicing begins on 1 November 2028. From then, VAT-registered large corporates managed by its Large Corporates Division must send e-invoices compliant with European Standard EN 16931-1 to Irish business customers, and all businesses in Ireland must be able to receive e-invoices. Consider this when planning your invoicing setup.

Yes. Stripe lists Ireland among the countries where businesses can sign up to accept payments with its platform. You can consider it when planning your checkout.

.ie is the official country code top-level domain for the island of Ireland and is managed by the .IE registry. Applicants must provide a supporting document proving their connection to Ireland. Have that document ready when planning your domain registration.

The Data Protection Commission (DPC) is Ireland's supervisory authority for the GDPR. Use this checklist when planning your site or app.

• Prepare clear cookie information and consent controls.
• Design marketing sign-up forms with consent in mind.
• Include cancellation information for online customers.
• Remove pre-ticked boxes for additional payments.
• Make the payment obligation clear and show the full terms before the contract is concluded.
• Check how accessibility requirements apply to your e-commerce service.
• Configure your shop for the VAT rate that applies to what you sell.
• Plan how your business will receive e-invoices.
• Prepare proof of your connection to Ireland if applying for a .ie domain.