Posted by Revenue eBrief No. 224/21
Value Added Tax (VAT) Repayment Offset
Tax and Duty Manual Value Added Tax Repayment Offset has been updated to reflect changes to the off-set options available to customers claiming VAT repayments on ROS. Screenshots have also been added to provide further clarity.
Extract:
VAT Repayment Offset Changes
With effect from 25 November 2019, Customers have the opportunity to offset a VAT repayment to another period or tax-head by marking the tick box provided on the ROS offset screen. The free text box for any offset instruction is no longer available.
Bookkeepers Ireland 