CCPC guidance on pricing obligations for Irish businesses (ccpc.ie)

• Reduced prices must reference the 30-day lowest prior price.
• All consumer prices must include VAT; net prices only for B2B sales.
• Price fixing agreements are illegal even if not implemented.

"The Competition and Consumer Protection Commission (CCPC) Ireland outlines legal requirements for businesses on displaying prices. Reduced prices must reference the lowest price charged in the previous 30 days. All displayed prices must include VAT unless selling to other businesses. Mandatory price display rules apply to licensed premises, restaurants, petrol stations, and hairdressers. Unit pricing is required for most pre-packaged and bulk products, with exemptions. Distance selling requires clear price display and disclosure of additional charges. Price fixing agreements are prohibited."