Bookkeeping / Postponed Accounting

Guidelines for VAT Registration

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Revenue eBrief No. 150/21

Guidelines for VAT Registration

Tax and Duty Manual Part 38-01-03b – Guidelines for VAT Registration – has been updated at 8.1 and 8.2 to reflect enhancements that enable VAT applicants to apply for Postponed Accounting through the eRegistration system or on the Form TR1, TR2, TR1 (FT), or TR2 (FT).

8.1 Paper VAT Applications

8.2 Online VAT Applications