Update to Guidelines for VAT Registration

Revenue eBrief No. 183/20

Update to Guidelines for VAT Registration

The Tax and Duty Manual (TDM) Guidelines for VAT Registration has been updated to reflect system changes and to improve readability. Some sections have moved as a result. In addition, material previously published separately in the TDM Mandatory e-filing Notification for New VAT Registrations and in the appendix to the Guidelines for Registration of Taxpayers (TDM 38-01-03e)have been consolidated into this manual. There are no substantive changes to the registration process for taxpayers or agents.