Section 56 zero-rating of goods and services

Revenue eBrief No. 045/22

Section 56 zero-rating of goods and services

The VAT Tax and Duty Manual has been updated to provide further clarity with regard to Section 56 zero-rating of goods and services, particularly regarding (i) qualifying persons, (ii) imports, and (iii) the cancellation of authorisations.

1. Qualifying persons (page 3)

7. Imports (page 7)

11. Cancellation of authorisation (page 8)