Bookkeeping / VAT

Finance Act 2020 – VAT Notes for Guidance

Posted by

Revenue eBrief No. 234/20

Finance Act 2020 – VAT Notes for Guidance

Value-Added Tax Notes for Guidance – Finance Act 2020 – are now available on the Revenue website.

Interpretation (Part 3)

  1. Amendment of section 2 of the Value-Added Tax Consolidation Act 2010 (Interpretation General)
  1. Amendment of Section 46 of the Value-Added Tax Consolidation Act 2010 (Rates of Tax)
  1. Amendment of section 86 of the Value-Added Tax Consolidation Act 2010 (special provisions for tax invoiced by flat-rate farmers)
  1. Insertion of a new Section 109A into the Value-Added Tax Consolidation Act 2010 (Tax Representative)
  1. Amendment of section 24, Schedule 1 and Schedule 2 of the VAT Consolidation Act 2010
  2. Food and drink
  1. Amendment to Schedule 2 (Zero Rated Goods and Services), and Section 46 (Rates of Tax) of, Principal Act
  2. Amendment of Section 120 and Schedules 1 and 3 to the ValueAdded Tax Consolidation Act 2010 (Accommodation)
  3. Amendment to Schedules 2 & 3 to the Value-Added Tax Consolidation Act 2010.